It is further confirmed herein that with our material eyes and senses we cannot see the Lord, who is all spirit. We cannot even detect the spiritual spark which exists within the material body of the living being. We look to the outward covering of the body or subtle mind of the living being, but we cannot see the spiritual spark within the body. So we have to accept the living being's presence by the presence of his gross body. Similarly, those who want to see the Lord with their present material eyes.
SB 1.3.31 Purport
His form is not an object of vision; no one beholds Him with the eyes, but those knows who know him abiding in the heart through their heart and mind become immortal.
Svetasvatara Upanishad 4.20
BG 11.8: But you cannot see Me with your present eyes. Therefore I give you divine eyes. Behold My mystic opulence!
SB 4.20.38, Purport: The Supreme Lord is not visible to material eyes, but when the material senses are inclined to the transcendental loving service of the Lord and are thus purified, the Lord reveals Himself to the vision of the devotee.
BG 7.24: Unintelligent men, who do not know Me perfectly, think that I, the Supreme Personality of Godhead, Kṛṣṇa, was impersonal before and have now assumed this personality. Due to their small knowledge, they do not know My higher nature, which is imperishable and supreme.
Now, When Lord is present on Earth, he is visible to all, where as many of seers are presents in physical/gross bodies?? How can all of them are able to see Krishna??
Replies
Hare Krsna
ye yathaa maam prapadyante
taams tathaiva bhajaamy aham
mama vartmaanuvartante
manushyaah paartha sarvashah
As all surrender unto Me, I reward them accordingly. Everyone follows My path in all respects, O son of Prithaa.(BG 4.11)
Krsna reciprocates with different people in different manner but according to how they approach Krsna. He did the same when He was presnt on this planet. Here is an excerpt from Krsna book
When Krsna entered the wrestling arena with Balarama and Their friends, He appeared differently to different people according to their different relationships (rasas) with Him. Krsna is the reservoir of all pleasure and all kinds of rasas, both favorable and unfavorable.
He appeared to the wrestlers exactly like a thunderbolt.
To the people in general He appeared as the most beautiful personality.
To the females He appeared to be the most attractive male, Cupid personified, and thus He increased their lust.
The cowherd men who were present there looked upon Krsna as their own kinsman, coming from the same village of Vrndavana.
The impious ksatriya kings who were present saw Him as the strongest ruler and their chastiser.
To the parents of Krsna, Nanda and Yashoda, He appeared to be the most loving child.
To Kamsa, the king of the Bhoja dynasty, He appeared to be death personified.
To the unintelligent, He appeared to be an incapable personality.
To the yogis present, He appeared to be the Supersoul.
To the members of the Vrsni dynasty He appeared to be the most celebrated descendant.
Thus appreciated differently by different kinds of people present.
How transcendental form of lord is perceived by material sense when he manifest pastimes on Earth?
According to one's inner disposition.
Hare Krsna