Answer
The deity is made from the Lord’s material energy, and the Lord accepts a form resembling that matter—He does not become matter, but appears through it. When He enters the deity, all His energies are present, and that material form becomes spiritualized (sac-cid-ānanda). Because the Lord is present, the deity is not just matter anymore—it becomes sac-cid-ānanda in manifestation. This reflects the principle that the Lord and His energies are simultaneously one and different (acintya-bhedābheda). The material elements are transformed by His presence, yet He remains the Supreme Person beyond them. From our side, we interact through material senses. So we touch what appears to be matter—but since that matter is now spiritualized, we are actually serving the Lord Himself. The “soul” of that form is none other than the Lord; there are not two separate entities.
The apparent distinction—whether we say “energy” or “the Lord”—arises from our limited perception. In reality, the Lord and His energy are non-different, yet also distinct. This simultaneous oneness and difference begins from the highest level, even in the relationship between Krishna and Radharani, and extends to all manifestations.
Out of mercy, the Lord accepts forms we can perceive. He does not insist that we see His spiritual form directly; instead, He allows Himself to be approached through forms accessible to our conditioned senses. He essentially says: “Worship Me as you are able to see Me.”
So when we touch the deity, see the form, or hear the Holy Name, we are indeed touching the Lord. However, there are two aspects:
Existential contact: we are in touch with Him even now.
Experiential realization: we may not fully perceive Him due to coverings (like a “rubber layer”) over our senses and consciousness.
Through continued sincere contact—seeing, touching, chanting—this covering gradually dissolves. As purification happens, our spiritual senses awaken, and we begin to perceive both the material-appearing form and the true sac-cid-ānanda nature of the Lord.
Ultimately, there is no real difference—the Lord is fully present. The distinction exists only due to our current level of realization.