The god who resides in that (material) form, like a drop of water on a lotus leaf, should be known as Kshetrajna (Soul) which is Eternal and which gets over by Yoga both the mind and the understanding.
देवो यः संश्रितस्तस्मिन्नब्बिन्दुरिव पुष्करे। क्षेत्रमं तं विजानीयान्नित्यं योगजितात्मकम्॥