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Śrīmad Bhāgavatam
[Canto 2, Ch. 9]
the existence of the Personality of Godhead is mentioned. For example, Mahārāja Parīkṣit asks, “ Śa cāpi yatra puruṣo viśva-sthity-udbhavāpyayaḥ muktvātma-māyāṁ māyeśaḥ śete sarva-guhāśayaḥ? ” How does the Personality of Godhead, the cause of creation, maintenance and annihilation, who is always freed from the influence of the illusory energy and is the controller of the same, lie in everyone’s heart? Similar also is a question of Vidura’s: “ Tattvānāṁ bhagavaṁs teṣāṁ katidhā pratisaṅkramaḥ tatremaṁ ka upāsīran ka usvid anuśerata. ” Śrīdhara Svāmī explains this in his notes: “During the annihilation of the creation, who serves the Lord lying on the Śeṣa, etc.” This means that the transcendental Lord with all His name, fame, quality and paraphernalia exists eternally. The same confirmation is also in the  Kāśī-Khaṇḍa  in connection with  Dhruva-carita . It is said there, “ Na cyavante’pi yad-bhaktā mahatyāṁ pralayāpadi ato ’cyuto-khile loke sa ekaḥ sarvago ’vyayaḥ. ” Even the devotees of the Personality of Godhead are not annihilated during the period of the entire annihilation of the material world, not to speak of the Lord Himself. The Lord is ever-existent in all three stages of material change.
The impersonalist adduces no activity in the Supreme, but in this discussion between Brahmā and the Supreme Personality of Godhead the Lord is said to have activities also, as He has His form and quality. The activities of Brahmā and other demigods during the time and maintenance of the creation are to be understood as the activities of the Lord. The king, or the head executive of a state, may not be seen in the government offices, for he may be engaged in royal comforts. Yet it should be understood that everything is being done under his direction, and everything is at his command. The Personality of Godhead is never formless. He may not be visible in His personal form in the material world to the less intelligent class of men, and therefore He may be sometimes called formless. But actually He is always in His eternal form in His Vaikuṇṭha planets as well as in other planets of the universes as different incarnations. The example of the sun is very appropriate in this connection. The sun in the night may not be visible to the eyes of men in the darkness, but the sun is visible wherever it has risen. Because the sun is not visible to the eyes of the inhabitants of a particular part of the earth does not mean that the sun has no form.
In the  Aitareya Upaniṣad  there is the hymn “ ātmaivedam agra āsīt puruṣa-vidhaḥ. ” This  mantra  indicates the Supreme Personality of Godhead (Kṛṣṇa) even before the appearance of the  puruṣa  incarnation. In the  Bhagavad-gītā  it is said (Bg. 15.18) that Lord Kṛṣṇa is  Puruṣottama  because He is the Supreme  Puruṣa , transcendental even to the  puruṣa akṣara  and the