تفصیلات تحت مساحت
The Yoga of the Sunrem Person
715
of Godhead has stated in the  Vedānta-sūtra  that He is the source of all emanations, that conception is explained.
According to the statement of the Supreme Personality of Godhead, Lord Kṛṣṇa, there are two classes of men. The  Vedas  give evidence of this, so there is no doubt about it. The living entities, who are struggling in this world with the mind and five senses, have their material bodies which are changing as long as the living entities are conditioned. One's body changes due to contact with matter; matter is changing, so the living entity appears to be changing. But in the spiritual world the body is not made of matter; therefore there is no change. In the material world the living entity undergoes six changes—birth, growth, duration, reproduction, then dwindling and vanishing. These are the changes of the material body. But in the spiritual world the body does not change; there is no old age, there is no birth, there is no death. There all exists in oneness. It is more clearly explained as  sarvāṇi bhūtāṇi : any living entity who has come in contact with matter, beginning from the first created being, Brahmā, down to a small ant, is changing its body; therefore they are all fallible. In the spiritual world, however, they are always liberated in oneness.
TEXT 17
उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः । यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः ॥१७॥
uttamaḥ puruṣas tv anyaḥ paramātmety udāhṛtaḥ yo loka-trayam āviśya bibharty avyaya īśvaraḥ
ut tamaḥ —the best;  puruṣaḥ —personality;  tu —but;  anyaḥ —another;  param —the Supreme;  ātmā —Self;  iti —thus;  udāhṛtaḥ —said;  yaḥ —one who;  loka —of the universe;  trayam —the three divisions;  āviśya —entering;  bibharti —maintaining;  avyayaḥ —inexhaustible;  īśvaraḥ —the Lord.
TRANSLATION
Besides these two, there is the greatest living personality, the Lord Himself, who has entered into these worlds and is maintaining them.