176
Śrīmad-Bhāgavatam
[Canto 1, Ch. 3]
the electrical energy for both heating and cooling by adjustment only. Similarly, the external energy, which now bewilders the living being into continuation of birth and death, is turned into internal potency by the will of the Lord to lead the living being to eternal life. When a living being is thus graced by the Lord, he is placed in his proper constitutional position to enjoy eternal spiritual life.
TEXT 35
एवं जन्मानि कर्माणि ह्यकर्तुरजनस्य च । वर्णयन्ति स्म कवयो वेदगुह्यानि हृत्पतेः ॥३५॥
evam janmāni karmāṇi hy akartur ajanasya ca varṇayanti sma kavayo veda-guhyāni hṛt-pateḥ
evam —thus;  janmāni —birth;  karmāṇi —activities;  hi —certainly;  akartuḥ —of the inactive;  ajanasya —of the unborn;  ca —and;  varṇayanti —describe;  sma —in the past;  kavayaḥ —the learned;  veda-guhyāni —undiscoverable by the  Vedas ;  hṛt-pateḥ —of the Lord of the heart.
TRANSLATION
Thus learned men describe the births and activities of the unborn and inactive, which is undiscoverable even in the Vedic literatures. He is the Lord of the heart.
PURPORT
Both the Lord and the living entities are essentially all spiritual. Therefore both of them are eternal, and neither of them has birth and death. The difference is that the so-called births and disappearances of the Lord are unlike those of the living beings. The living beings who take birth and then again accept death are bound by the laws of material nature. But the so-called appearance and disappearance of the Lord are not actions of material nature, but are demonstrations of the internal potency of the Lord. They are described by the great sages for the purpose of self-realization. It is stated in the  Bhagavad-gītā  by the Lord that His so-called birth in the material world and His activities are all transcendental. And simply by meditation on such activities one can attain realization of Brahman and thus become liberated from material bondage. In the  śrutis  it is said that the birthless appears to take birth. The Supreme