Ādi-līlā, Chapter 7
111
In this verse from the  Viṣṇu Purāṇa  the total energy of the Supreme Personality of Godhead is classified in three divisions—namely, the spiritual or internal potency of the Lord, the marginal potency or  kṣetrajña  (the living entity), and the material potency, which is separated from the Supreme Personality of Godhead and appears to act independently. When Śrīla Vyāsadeva, by meditation and self-realization, saw the Supreme Personality of Godhead, he also saw the separated energy of the Lord standing behind Him ( apaśyat puruṣaṁ pūrṇaṁ māyāṁ ca tad-apāśrayam ). Vyāsadeva also realized that it is this separated energy of the Lord, the material energy, that covers the knowledge of the living entities ( yayā sammohito jīva ātmānaṁ tri-guṇātmakam ). The separated, material energy bewilders the living entities ( jīvas ), and thus they work very hard under its influence, not knowing that they are not fulfilling their mission in life. Unfortunately, most of them think that they are the body and should therefore enjoy the material senses irresponsibly, since when death comes everything will be finished. This atheistic philosophy also flourished in India, where it was sometimes propagated by Cārvāka Muni, who said:
ṛṇaṁ kṛtvā ghṛtaṁ pibet yāvaj jīvet sukhaṁ jīvet bhasmī-bhūtasya dehasya kutaḥ punar āgamano bhavet
His theory was that as long as one lives one should eat as much ghee as possible. In India, ghee (clarified butter) is a basic ingredient in preparing many varieties of foodstuffs. Since everyone wants to enjoy nice food, Cārvāka Muni advised that one eat as much ghee as possible. One may say, “I have no money. How shall I purchase ghee?” Cārvāka Muni, however, says, “If you have no money, then beg, borrow or steal, but in some way secure ghee and enjoy life.” For one who further objects that he will be held accountable for such unauthorized activities as begging, borrowing and stealing, Cārvāka Muni replies, “You will not be held responsible. As soon as your body is burned to ashes after death, everything is finished.” This is called ignorance. From  Bhagavad-gītā  it is understood that one does not die with the annihilation of his body ( na hanyate hanyamāne śarīre ). The annihilation of one body involves changing to another ( tathā dehāntara-prāptiḥ ). Therefore, to perform irresponsible activities in the material world is very dangerous. Without knowledge of the spirit soul and its transmigration, people are allured by the material energy to engage in many such activities, as if one could become happy simply by dint of material knowledge, without reference to spiritual existence. Therefore the entire material world and its activities are referred to as  avidyā-karma-saṁjñānyā .
In order to dissipate the ignorance of the human beings who work under the material energy, which is separated from the Supreme Personality of Godhead, the Lord comes down to revive their original nature of spiritual activities ( yadā yadā hi dharmasya glānir bhavati bhārata ). As soon as they deviate from their original nature, the Lord comes to teach them,  sarva-dharmān parityajya mām ekaṁ śaraṇaṁ vraja : “My dear living entities, give up all material activities and simply surrender unto Me for protection.” (Bg. 18.66)