Among the created living beings of this world, the human
birth is best due to endowment of the special quality of power of
discrimination between good and bad and eternal and non-eternal.
However, the perceived physical bodies of human beings are all noneternal.

Physical bodies are in the grip of numerous births and deaths
and subject to many other drawbacks. If the physical body is noneternal
then the body’s sense organs must also be non-eternal and
whatever is perceived by non-eternal sense organs must also be noneternal.

Therefore, if there be any eternal entity, it must exist beyond
the comprehension of human material non-eternal sense organs.
Furthermore, beyond the existence of the physical body,
a human being can directly feel the existence of mind, intellect
and perverted ego. As the human being is of a finite nature, it
naturally follows that his mental and intellectual capacity will also
be finite. The existence of perverted ego can be perceived by the
presence of specific thoughts such as thinking that one belongs to
this or that country; this or that religion; that one speaks this or
that language or belongs to this or that group—whatever it may be.
It may be questioned whether, after the death of the physical body,
there is the existence of any such nationalist, religious or language
groups—in fact it may be pertinent to ask whether everything is
destroyed or if there is the existence of a subtle body consisting
of mind, intelligence and perverted ego or, even beyond that, the
existence of an eternal entity.

If human beings are to be considered non-eternal then how
is it that they desire eternal existence, knowledge and bliss? Human
beings devoid of the attributes of eternal existence, knowledge
and bliss, logically cannot express the desire to live in this world
eternally, to attain complete knowledge and complete bliss.
Indian saints belonging to the theistic spiritual category have
a long heritage of research to support a definitive answer to
this question. To understand their realization in regard to this,
it is essential that one be acquainted with their use of words or
‘terminology’.

The following are references from the Oxford
Dictionary:

Terminology: a system of terms used in a particular subject; the science of proper use of terms

Term: a word used to express a definite concept, especially in a branch of
study, etc.

To gain accurate knowledge of any subject, one should be well
acquainted with the terminology used for that subject. In the same
way, to gain accurate knowledge, or to phrase it more correctly, to
gain accurate realization of Indian theistic spiritualism, one should
be rightly acquainted with the terminology used in it.

According to the Oxford Dictionary:

Incarnation (n): a person who embodies in the flesh a deity, spirit or abstract quality. Rama was Vishnu’s incarnation on earth.

(1) the incarnation (in Christian theology) the embodiment of God, the son in human flesh as Jesus Christ.

(2) (with reference to reincarnation) one of a series of lifetimes that
a person spends on earth: In my next incarnation, I’d like to be a Minister of Fun.

Incarnate (adjective) [often postpositive]: (especially of a deity or spirit) embodied in flesh, in human form: God incarnate | He chose to be
incarnate in man? [post positive] represented in the ultimate or most extreme form: here is capitalism incarnate.
(verb): embody or represent (a deity or spirit) in human form: the
idea that God incarnates Himself in man.

Flesh: Soft substance between skin and bones; body as opposed to mind or soul; visible surface of the human body.

‘Avatara’ literally means ‘Avataran’ i.e. God’s descent on earth.
God (the Supreme Lord) is All-Existence, All-Knowledge and All-
Bliss therefore His Avatara (descent) is also eternal.

In this material universe we perceive apparently limitless
non-eternal planets, so it is possible that, due to the Supreme
Lord’s inconceivable potency, there is are also the existence of
infinite spiritual transcendental realms. Therefore, there are
Infinite Transcendental Forms of the Supreme Lord to preside
over these realms. Because the Supreme Lord is infinite,
everything about Him is also infinite. God has created countless
numbers of species according to His plan. He has created fish in
this world in accordance with the form of the Eternal Fish God;
species of tortoise in accordance with the Eternal Tortoise God;
species of boar in accordance with the Eternal Boar God and so
on. It should never be said that Bhagavan (God, the Possessor
of All Opulences) has appeared as a fish in accordance with the
created non-eternal species of this world. Therefore, the word
‘incarnation’ should not be used as the meaning of the Sanskrit
word ‘avatara’. ‘Descent’ may be used but it will be better if one
adopts ‘Avatara’. The word ‘descent’ is also used in the Oxford
Dictionary for ‘Avatara’.

There are many such Sanskrit derived words that have no
equivalent expression in the English language. Sometimes, when
western people do not understand Indian spiritual words, they
immediately remark that these words are archaic or belong to the
realm of mythology. Of all the Infinite Spiritual Forms of God,
Krishna is the highest. Krishna is original Bhagavan, in Whom all
mellows of delightful relations exist.

The Supreme Lord — Ultimate Reality, always exists. Human
beings are finite beings. If one accepts that human beings can
determine their own cause by means of the material senses,
material mind or material intellect then that will be a mentally or
intellectually concocted thing. That will not be Reality. If Reality
is in fact Reality, then He must always exist. We are to find the
way to see, to realize the Truth. He cannot be manufactured in the
factory of human mental or intellectual capacity.
Western philosophers also corroborate that the criterion of the
Absolute is ‘for Itself and by Itself’. Indian saints say ‘He’ instead
of ‘It’ so therefore the Absolute is ‘for Himself and by Himself’.

Nobody can know Him by adopting a challenging mood. He is
unchallengeable self-effulgent Truth. He can be realized only by
His own grace and grace descends only to a completely surrendered
soul. Hence, Ultimate Reality descends. He who descends is called
Avatara. The word ‘Avatara’ is used by self-realized souls as per
evidence found in the authentic scriptures.