412
Śrīmad-Bhāgavatam
[ Canto 2, Ch. 7 ]
sa śreyasām api vibhur bhagavān yato'sya bhāva-svabhāva-vihitasya sataḥ prasiddhiḥ dehe sva-dhātu-vigame'nuviśīryamāṇe vyomeva tatra puruṣo na viśīryate'jaḥ
saḥ—He; śreyasām—all auspiciousness; api—also; vibhuḥ—the master; bhagavān—the Personality of Godhead; yataḥ—because; asya—of the living entity; bhāva—natural modes; sva-bhāva—own constitution; vihitasya—performances; sataḥ—all good work; prasiddhiḥ—ultimate success; dehe—of the body; sva-dhātu—forming elements; vigame—being vanquished; anu—after; viśīryamāṇe—having given up; vyoma—sky; iva—like; tatra—there-upon; puruṣaḥ—the living entity; na—never; viśīryate—becomes vanquished; ajaḥ—due to being unborn.
TRANSLATION
The Personality of Godhead is the supreme master of everything auspicious because the results of whatever actions are performed by the living being, either in the material or spiritual existence, are awarded by the Lord. As such, He is the ultimate benefactor. Every individual living entity is unborn, and therefore even after the annihilation of the material elementary body, the living entity exists, exactly like the air within the body.
PURPORT
The living entity is unborn and eternal, and as it is confirmed in the  Bhagavad-gītā  (Bg. 2.30), the living entity is not exhausted even though the material elementary body is vanquished. As long as the living entity is in the material existence, actions performed by him are rewarded in the next life, or even in the present life. Similarly, in his spiritual life also actions are rewarded by the Lord by the five kinds of liberation. Even the impersonalist cannot achieve the desired merging into the existence of the Supreme without being favored by the Supreme Personality of Godhead. It is confirmed in the  Bhagavad-gītā  also (Bg. 4.11) that the Lord awards similar results, as one desires, in one's present life. The living entities are given freedom to make their choice, and the Lord awards them accordingly.
It is the duty of everyone, therefore, to worship devoutly only the Personality of Godhead to achieve his desired goal. The impersonalist,