SB 9.13.11
deva ucuh
videha usyatam kamam
locanesu saririnam
unmesana-nimesabhyam
laksito ’dhyatma-samsthitah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The demigods said: Let Maharaja Nimi live without a material body. Let him live in a spiritual body as a personal associate of the Supreme Personality of Godhead, and, according to his desire, let him be manifest or unmanifest to common materially embodied people.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The demigods wanted Maharaja Nimi to come to life, but Maharaja Nimi did not want to accept another material body. Under the circumstances, the demigods, having been requested by the saintly persons, gave him the benediction that he would be able to stay in his spiritual body. There are two kinds of spiritual bodies, as generally understood by common men. The term “spiritual body” is sometimes taken to refer to a ghostly body. An impious man who dies after sinful activities is sometimes condemned so that he cannot possess a gross material body of five material elements, but must live in a subtle body of mind, intelligence and ego. However, as explained in Bhagavad-gita, devotees can give up the material body and attain a spiritual body free from all material tinges, gross and subtle (tyaktva deham punar janma naiti mam eti so ’rjuna). Thus the demigods gave King Nimi the benediction that he would be able to stay in a purely spiritual body, free from all gross and subtle material contamination.
The Supreme Personality of Godhead can be seen or unseen according to His own transcendental desire; similarly, a devotee, being jivan-mukta, can be seen or not, as he chooses. As stated in Bhagavad-gita, naham prakasah sarvasya yoga-maya-samavrtah: the Supreme Personality of Godhead, Krsna, is not manifest to everyone and anyone. To the common man He is unseen. Atah sri-krsna-namadi na bhaved grahyam indriyaih: Krsna and His name, fame, qualities and paraphernalia cannot be materially understood. Unless one is advanced in spiritual life (sevonmukhe hi jihvadau), one cannot see Krsna. Therefore the ability to see Krsna depends on Krsna’s mercy. The same privilege of being seen or unseen according to one’s own desire was given to Maharaja Nimi. Thus he lived in his original, spiritual body as an associate of the Supreme Personality of Godhead.