You are Govinda, the pleasure of the senses and the cows
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."