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Śrīmad-Bhāgavatam
[Canto 6, Ch. 4]
śrī-prajāpatir uvāca namaḥ parāyāvitathānubhūtaye guṇa-trayābhāsa-nimitta-bandhave adrṣṭa-dhāmne guṇa-tattva-buddhibhir nivṛtta-mānāya dadhe svayambhuve
śrī-prajāpatiḥ uvāca —the  prajāpati  Dakṣa said;  namaḥ —all respectful obeisances;  parāya —unto the Transcendence;  avitatha —correct;  anubhūtaye —unto Him whose spiritual potency brings about realization of Him;  guṇa-traya —of the three material modes of nature;  ābhāsa —of the living entities who have the appearance;  nimitta —and of the material energy;  bandhave —unto the controller;  adrṣṭa-dhāmne —who is not perceived in His abode;  guṇa-tattva-buddhibhiḥ —by the conditioned souls whose poor intelligence dictates that real truth is found in the manifestations of the three modes of material nature;  nivṛtta-mānāya —who has surpassed all material measurements and calculations;  dadhe —I offer;  svayambhuve —unto the Supreme Lord, who is manifest with no cause.
TRANSLATION
Prajāpati Dakṣa said:  The Supreme Personality of Godhead is transcendental to the illusory energy and the physical categories it produces. He possesses the potency for unfailing knowledge and supreme will power, and He is the controller of the living entities and the illusory energy. The conditioned souls who have accepted this material manifestation as everything cannot see Him, for He is above the evidence of experimental knowledge. Self-evident and self-sufficient, He is not caused by any superior cause. Let me offer my respectful obeisances unto Him.
PURPORT
The transcendental position of the Supreme Personality of Godhead is explained herewith. He is not perceivable by the conditioned souls, who are accustomed to material vision and cannot understand that the Supreme Personality of Godhead exists in His abode, which is beyond that vision. Even if a materialistic person could count all the atoms in the