Ādi-līlā, Chapter 7
119
PURPORT
The  jīva , or living entity, is a spiritual spark who is part of the Supreme Personality of Godhead. Unfortunately, he thinks the body to be the self, and that misunderstanding is called  vivarta , or acceptance of untruth to be truth. The body is not the self, but animals and foolish people think that it is.  Vivarta  (illusion) does not, however, denote a change in the identity of the spirit soul; it is the misconception that the body is the self that is an illusion. Similarly, the Supreme Personality of Godhead does not change when His external energy, consisting of the eight gross and subtle material elements listed in  Bhagavad-gītā  ( bhūmir āpo 'nalo vāyuḥ , etc.), acts and reacts in different phases.
TEXT 124
অবিচিন্ত্য-শক্তিযুক্ত শ্রীভগবান্।
ইচ্ছায় জগদ্ক্রপে পায় পরিণাম ॥ ১২৪ ॥
avicintya-śakti-yūkta śrī-bhagavān icchāya jagad-rūpe pāya pariṇāma
SYNONYMS
avicintya —inconceivable;  śakti —potency;  yūkta —possessed of;  śrī —the affluent;  bhagavān —Personality of Godhead;  icchāya —by His wish;  jagat-rūpe —in the form of the cosmic manifestation;  pāya —becomes;  pariṇāma —transformed by His energy.
TRANSLATION
“The Supreme Personality of Godhead is opulent in all respects. Therefore by His inconceivable energies He has transformed the material cosmic manifestation.
TEXT 125
তথাপি অচিন্ত্যশক্ত্যে হয় অবিকারী।
প্রাকৃত চিন্তামণি তাহে দৃষ্টান্ত যে ধরি ॥ ১২৫ ॥
tathāpi acintya-śaktye haya avikārī prākṛta cintāmaṇi tāhe dṛṣṭānta ye dhari
SYNONYMS
tathāpi —yet;  acintya-śaktye —by inconceivable potency;  haya —remains;  avikārī —without change;  prākṛta —material;  cintāmaṇi —touchstone;  tāhe —in that respect;  dṛṣṭānta —example;  ye —which;  dhari —we accept.