Text 12] The Supreme Lord Is Equal to Everyone
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Time is within His control, for He creates time to act in a certain way; He is not working under the control of time. The creation of the material world is one of the Lord's pastimes. Everything is fully under His control. Since creation takes place when  rajo-guṇa  is prominent, the Lord creates the necessary time to give facilities for  rajo-guṇa . Similarly, He also creates the necessary times for maintenance and annihilation. Thus this verse establishes that the Lord is not under the limitations of time.
As stated in the  Brahma-saṁhitā ,  īśvaraḥ paramaḥ kṛṣṇaḥ : Kṛṣṇa is the supreme controller.  Sac-cid-ānanda-vigrahaḥ : He possesses a blissful, spiritual body.  Anādiḥ : He is not subordinate to anything. As the Lord confirms in  Bhagavad-gītā  (7.7),  mattaḥ parataraṁ nānyat kiñcid asti dhanañjaya : "O conqueror of wealth [Arjuna], there is no truth superior to Me." Nothing can be above Kṛṣṇa, for He is the controller and creator of everything.
The Māyāvādī philosophers say that this material world is  mithyā , false, and that one should therefore not bother about this  mithyā  creation ( brahma satyaṁ jagan mithyā ). But this is not correct. Here it is said,  satya-kṛt : whatever is created by the Supreme Personality of Godhead,  satyaṁ param , cannot be called  mithyā . The cause of the creation is  satya , true, so how can the effect of the cause be  mithyā ? The very word  satya-kṛt  is used to establish that everything created by the Lord is factual, never false. The creation may be temporary, but it is not false.
TEXT 12
य एष राजनपि काल ईशिता 
    सत्त्वं सुरानीकमिवैधयत्यतः । 
    तत्प्रत्यनीकानसुरान् सुरप्रियो 
    रजस्तमस्कान् प्रमिणोत्युरुश्रवाः ॥१२॥
ya eṣa rājann api kāla īśitā  
 sattvaṁ surānīkam ivaidhayaty ataḥ  
 tat-pratyanīkān asurān sura-priyo  
 rajas-tamaskān pramiṇoty uruśravāḥ
yaḥ —which;  eṣaḥ —this;  rājan —O King;  api —even;  kālaḥ —time;  īśitā —the Supreme Lord;  sattvaṁ —the mode of goodness;  sura-