Material bodies cannot perform the wonderful acts described in previous verses. His body is eternal, blissful and full of knowledge. Although He is not a common man, the foolish deride Him and consider Him to be a man. His body is called here manusim because He is acting just like a man, a friend of Arjuna's, a politician involved in the Battle of Kuruksetra. In so many ways He is acting just like an ordinary man, but actually His body is sac-cid-ananda-vigraha--eternal bliss and knowledge absolute. This is confirmed in the Vedic language also (sac-cid-ananda-rupaya krsnaya): "I offer my obeisances unto the Supreme Personality of Godhead, Krsna, who is the eternal blissful form of knowledge." There are other descriptions in the Vedic language also. Tam ekam govindam: "You are Govinda, the pleasure of the senses and the cows." Sac-cid-ananda-vigraham: "And Your form is transcendental, full of knowledge, bliss and eternality."