220
Śrīmad-Bhāgavatam
[Canto 10, Ch. 3]
[jīva-bhūta], these separated energies combine to make the cosmic manifestation visible, but in fact, before the creation of the cosmos, the total energy is already present. Therefore, the total material energy never actually enters the creation. Similarly, although You are perceived by our senses because of Your presence, You cannot be perceived by the senses, nor experienced by the mind or words [avān-mānasa-gocara]. With our senses we can perceive some things, but not everything; for example, we can use our eyes to see, but not to taste. Consequently, You are beyond perception by the senses. Although in touch with the modes of material nature, You are unaffected by them. You are the prime factor in everything, the all-pervading, undivided Supersoul. For You, therefore, there is no external or internal. You never entered the womb of Devaki; rather, You existed there already.
PURPORT
This same understanding is explained by the Lord Himself in  Bhagavad-gītā  (9.4):
mayā tatam idam sarvam jagad-avyakta-mūrtinā mat-sthāni sarva-bhūtāni na cāham teṣv avasthitaḥ
“By Me, in My unmanifested form, this entire universe is pervaded. All beings are in Me, but I am not in them.”
The Supreme Personality of Godhead is not perceivable through the gross material senses. It is said that Lord Śrī Kṛṣṇa’s name, fame, pastimes, etc., cannot be understood by material senses. Only to one who is engaged in pure devotional service under proper guidance is He revealed. As stated in  Brahma-samhitā  (5.38):
premānjana-cchurita-bhakti-vilocanena santaḥ sadaiva hṛdayeṣu vilokayanti
One can see the Supreme Personality of Godhead, Govinda, always, within oneself and outside oneself, if one has developed the transcenden-