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Śrīmad-Bhāgavatam
[Canto 2, Ch. 6]
nityam —eternal;  advayam —without any rival;  ṇṣe —O Nārada, O great sage;  vidanti —they can understand only;  munayaḥ —the great thinkers;  praśānta —pacified;  ātma —self;  indriya —senses;  āśayāḥ —sheltered;  yadā —while;  tat —that;  eva —certainly;  asat —untenable;  tarkaiḥ —arguments;  tirodhīyeta —disappears;  viplutam —distorted.
TRANSLATION
The Personality of Godhead is pure, being free from all contaminations of material tinges. He is the Absolute Truth and the embodiment of full and perfect knowledge. He is all-pervading, without beginning or end, and without rival. O Nārada, O great sage, the great thinkers can know Him when completely freed from all material hankerings and when sheltered under undisturbed conditions of the senses. Otherwise, by untenable arguments, all is distorted, and the Lord disappears from our sight.
PURPORT
Here is an estimation of the Lord apart from His transcendental activities in the temporary material creations. Māyāvāda philosophy tries to designate the Lord as contaminated by a material body when He accepts forms of incarnation. This sort of interpolation is completely denied herein by explaining the position of the Lord as pure and unalloyed in all circumstances. According to Māyāvāda philosophy, the spirit soul, when covered by nescience, is designated as  jīva , but when he is freed from such ignorance of nescience he is merged in the impersonal existence of the Absolute Truth. But here it is said that the Lord is eternally the symbol of full and perfect knowledge. This is His speciality: perpetual freedom from all material contaminations. This distinguishes the Lord from the individual, common living entities who have the aptitude of being subordinated by nescience and thus becoming materially designated. In the  Vedas  it is said that the Lord is  vijñānam ānandam , full of bliss and knowledge. The conditioned souls are never to be compared to Him because such individual souls have the tendency of becoming contaminated. Although after liberation the living entity can become one with the same quality of existence as the Lord, his very tendency to become contaminated, which the Lord never has, makes the individual living entity different from the Lord. In the  Vedas  it is said,  ayam atma apahata papna itit : the individual  ātmā  becomes polluted by sin, but the Lord is never contaminated by