128
Śrīmad-Bhāgavatam
[Canto 1, Ch. 2]
to do with the qualities of the material world, which are qualitatively distinct from the spiritual qualities of the Lord.
TEXT 31
तया विलसितेष्वेषु गुणेषु गुणवानिव । अन्तःप्रविष्ट आभाति विज्ञानेन विजृम्भितः॥३१॥
tayā vilasiteṣv eṣu guṇeṣu guṇavān iva antaḥ-praviṣṭa ābhāti vijñānena vijṛmbhitaḥ
tayā —by them;  vilasiteṣu —although in the function;  eṣu —these;  guṇeṣu —the modes of material nature;  guṇavān —affected by the modes;  iva —as if;  antaḥ —within;  praviṣṭaḥ —entered into;  ābhāti —appears to be;  vijñānena —by transcendental consciousness;  vijṛmbhitaḥ —fully enlightened.
TRANSLATION
After creating the material substance, the Lord expands Himself and enters into it. And although He is within the material modes of nature and appears to be one of the created beings, He is always fully enlightened and in His transcendental position.
PURPORT
The living entities are separated parts and parcels of the Lord, and the conditioned living entities who are unfit for the spiritual kingdom are strewn within the material world to enjoy matter to the fullest extent. As Paramātmā and eternal friend of the living entities, the Lord by one of His plenary portions accompanies the living entities to guide them in their material enjoyment and to become witness to all activities. While the living entities enjoy the material conditions, the Lord maintains His transcendental position without being affected by the material atmosphere.