If one thinks that the form of Lord Jagannātha is an idol made of wood, he immediately brings ill fortune into his life. According to the direction of the Padma Purāṇa: arcye viṣṇau śilā-dhīḥ. ..yasya vā nārakī saḥ. Thus one who thinks that the body of Lord Jagannātha is made of matter and who distinguishes between Lord Jagannātha’s body and soul is condemned, for he is an offender. A pure devotee who knows the science of Kṛṣṇa consciousness makes no distinction between Lord Jagannātha and His body. He knows that they are identical, just as Lord Kṛṣṇa and His soul are one and the same. When one’s eyes are purified by devotional service performed on the spiritual platform, one can actually envision Lord Jagannātha and His body as being completely spiritual. The advanced devotee, therefore, does not see the worshipable Deity to have a soul within a body like an ordinary human being. There is no distinction between the body and soul of Lord Jagannātha, for Lord Jagannātha is sac-cid-ānanda-vigraha, just as the body of Kṛṣṇa is sac-cid-ānanda-vigraha.
Ref >> Srila Prabhupada Vani.