1326
Śrīmad-Bhāgavatam
[Canto 3, Ch. 31]
TEXT 14
यः पञ्चभूतरचिते रहितः शरीरे 
  च्छन्नोऽयथेन्द्रियगुणार्थचिदात्मकोऽहम्। 
  तेनाविकुण्ठमहिमानमृषिं तमेनं 
  वन्दे परं प्रकृतिपूरुषयोः पुमांसम् ॥१४॥
yaḥ pañca-bhūta-racite rahitaḥ śarīre 
  cchanno 'yathendriya-guṇārtha-cid-ātmako 'ham 
  tenāvikuṇṭha-mahimānam ṛṣiṁ tam enaṁ 
  vande paraṁ prakṛti-pūruṣayoḥ pumāṁsam
yaḥ —who;  pañca-bhūta —five gross elements;  racite —made of;  rahitaḥ —separated;  śarīre —in the material body;  channaḥ —covered;  ayathā —unfitly;  indriya —senses;  guṇa —qualities;  artha —objects of senses;  cit —ego;  ātmakaḥ —consisting of;  aham —I;  tena —by a material body;  avikuṇṭha-mahimānam —whose glories are unobscured;  ṛṣiṁ —all-knowing;  tam —that;  enam —unto Him;  vande —I offer obeisances;  paraṁ —transcendental;  prakṛti —to material nature;  pūruṣayoḥ —to the living entities;  pumāṁsam —unto the Supreme Personality of Godhead.
TRANSLATION
I am separated from the Supreme Lord because of my being in this material body, which is made of five elements, and therefore my qualities and senses are being misused, although I am essentially spiritual. Because the Supreme Personality of Godhead is transcendental to material nature and the living entities, because He is devoid of such a material body, and because He is always glorious in His spiritual qualities, I offer my obeisances unto Him.
PURPORT
The difference between the living entity and the Supreme Personality of Godhead is that the living entity is prone to be subjected to material nature, whereas the Supreme Godhead is always transcendental to material nature as well as to the living entities. When the living entity is put into material nature, then his senses and qualities are polluted, or designated. There is no possibility for the Supreme Lord to become embodied by material qualities or material senses for the reason that He is above the influence of material nature and cannot possibly be put in the darkness of ignorance like the living entities. Because of His full knowledge, He is