242
Śrīmad-Bhāgavatam
[Canto 5, Ch. 19]
unattached, pure witness of the world, the Supreme Soul, the Personality of Godhead.
PURPORT
The Supreme Personality of Godhead, Kṛṣṇa, is described as  sac-cid-ānanda-vigraha , the body of eternity, transcendental bliss and full knowledge. Now in this verse He is more fully described. Kṛṣṇa is the creator of the entire cosmic manifestation, yet He is unattached to it. If we were to construct a very tall skyscraper, we would be very attached to it, but Kṛṣṇa is so renounced that although He has created everything, He is not attached to anything ( na badhyate ). Furthermore, although Kṛṣṇa has His transcendental form,  sac-cid-ānanda-vigraha , He is not disturbed by the bodily necessities of life, which are called  daihika ; for example, He is never hungry, thirsty or fatigued ( na hanyate deha-gato 'pi daihikaiḥ ). Then again, since everything is Kṛṣṇa's property, He sees everything and is present everywhere, but because His body is transcendental, He is above vision, the objects of vision and the process of vision. When we see someone beautiful, we are attracted. The sight of a beautiful woman immediately attracts a man, and the sight of a man naturally attracts a woman. Kṛṣṇa, however, is transcendental to all these faults. Although He is the seer of everything, He is not afflicted with faulty vision ( na dṛg yasya guṇair vidūṣyate ). Therefore, although He is the witness and seer, He is aloof from all affection for the activities He sees. He is always unattached and separate; He is only a witness.
TEXT 13
इदं हि योगेश्वर योगनैपुणं
हिरण्यगर्भो भगवाञ्जगाद यत् ।
यदन्तकाले त्वयि निर्गुणे मनो
भक्त्या दधीतोज्झितदुष्कलेवरः ॥१३॥
idam hi yogeśvara yoga-naipuṇam hiraṇyagarbho bhagavān jagāda yat yad anta-kāle tvayi nirguṇe mano bhaktyā dadhītojjhita-duṣkalevaraḥ