The impersonalists, they do not develop body. They simply remain as spirit particle. That is their idea. But we Vaisnava, we want to serve Krsna, therefore we require hands, legs and mouth and tongue, everything. So we are giving such body. As you are getting this body from the womb of the mother, similarly we get body in the spiritual world. Not from the womb of the mother, but there is process to get, you can get.
Lecture on Bhagavad-gita 6.1, Los Angeles, 13 February, 1969