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Śrīmad-Bhāgavatam
[Canto 2, Ch. 6]
knowledge;  ca —and;  puruṣaḥ —the Supreme Person;  tu —but;  ubhaya —for both of them;  āsrayaḥ —master.
TRANSLATION
By His energies, the all-pervading Personality of Godhead is thus comprehensively the master in the activities of controlling and in devotional service. He is the ultimate master of both nescience and factual knowledge of all situations.
PURPORT
The word  viśvam  is significant in this verse. One who travels perfectly in every field of activity is called the  puruṣaḥ  or  kṣetrajña . These two terms,  kṣetrajña  and  puruṣa , are equally applicable to both the individual self and the Supreme Self, the Lord. In the  Bhagavad-gītā  the matter is explained as follows:
kṣetrajñam cāpi mām viddhi sarva-kṣetreṣu bhārata  
 kṣetra-kṣetrajñayor jñānam yat taj jñānam matam mama  
  (Bg. 13.3)
Kṣetra  means the place, and one who knows the place is called the  kṣetrajña . The individual self knows about his limited field of activities, but the Supreme Self, the Lord, knows about the unlimited field of activities. The individual soul knows about his own thinking, feeling and willing activities, but the Supersoul or the  Paramātmā , the supreme controller, being present everywhere, knows everyone's thinking, feeling and willing activities, and as such the individual living entity is the minute master of his personal affairs, whereas the Supreme Personality of Godhead is the master of everyone's affairs, past, present, and future ( vedāham samatītāni , etc.). Only the ignorant person does not know this difference between the Lord and the living entities. The living entities, as distinguished from the incognizant matter, may be qualitatively equal to the Lord in the matter of cognizance, but the living entity can never be equal to the Lord in full knowledge of past, present and future.
And because the living entity is partially cognizant, he is therefore sometimes forgetful of his own identity. This forgetfulness is specifically manifested in the field of the  ekapād-vibhūti  of the Lord, or in the material world, but in the  tripād-vibhūti  field of actions, or in the spiritual world,