The virat-rupa is an imaginary meditational tool for neophyte worshipers
The conception of the virat universal form of the Lord, as appearing in the material world, is imaginary. It is to enable the less intelligent [and neophytes] to adjust to the idea of the Lord’s having form. But factually the Lord has no material form.
PURPORT
The conception of the Lord known as the vishva-rupa or the virat-rupa is particularly not mentioned along with the various incarnations of the Lord because all the incarnations of the Lord mentioned above are transcendental and there is not a tinge of materialism in their bodies. There is no difference between the body and self as there is in the conditioned soul. The virat-rupa is conceived for those who are just neophyte worshipers. For them the material virat-rupa is presented, and it will be explained in the Second Canto. In the virat-rupa the material manifestations of different planets have been conceived as His legs, hands, etc. Actually all such descriptions are for the neophytes. The neophytes cannot conceive of anything beyond matter. The material conception of the Lord is not counted in the list of His factual forms.