1. Krsna can change matter into spirit and spirit into matter

    Either the material energy or the spiritual energy, both are Krsna’s energy. So even He appears like that He has accepted the material body, that material body does not act as material body. He can change matter into spirit and spirit into matter, because He is the controller, isvarah. Bhutanam isvarah. He can change that. Just like electrician: he can change a refrigerator into a heater, and a heater into a refrigerator, because the same power, electricity, is working. He knows the art, how to change it. But we cannot do that. That is the difference between Krsna and ourselves.

    From Srila Prabhupada’s lecture on Bhagavad-gita 4.6 – March 26, 1974, Bombay