Text 32] Hiraṇyakaśipu's Plan to Become Immortal
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millions and millions of living entities, the Lord is situated as the Supersoul in every one of them. Nonetheless, He is one in many. As stated in the  Brahma-saṁhitā ,  advaitam acyutam anādim ananta-rūpam : He has many forms, yet they are  advaita —one and unchanging. Since the Lord is all-pervading, He is also situated in eternal time. The living entities are described as parts and parcels of the Lord because He is the life and soul of all living entities, being situated within their hearts as the  antaryāmī , as enunciated by the philosophy of inconceivable oneness and difference ( acintya-bhedābheda ). Since the living entities are part of God, they are one in quality with the Lord, yet they are different from Him. The Supersoul, who inspires all living entities to act, is one and changeless. There are varieties of subjects, objects and activities, yet the Lord is one.
TEXT 32
त्वचः परं नापरमप्यनेज-
देजच्च किञ्चिद् व्यतिरिक्तमस्ति ।
विद्याः कलास्ते तनवश्च सर्वा
हिरण्यगर्भोऽसि बृहत्त्रिपृष्ठः ॥३२॥
tvattaḥ paraṁ nāparam apy anejad ejac ca kiñcid vyatiriktam asti vidyāḥ kalās te tanavaś ca sarvā hiraṇyagarbho 'si bṛhat tri-pṛṣṭhaḥ
tvattaḥ —from you;  param —higher;  na —not;  aparam —lower;  api —even;  anejat —not moving;  ejat —moving;  ca —and;  kiñcit —anything;  vyatiriktam —separate;  asti —there is;  vidyāḥ —knowledge;  kalāḥ —its parts;  te —of you;  tanavaḥ —features of the body;  ca —and;  sarvāḥ —all;  hiraṇya-garbhaḥ —the one who keeps the universe within his abdomen;  asi —you are;  bṛhat —greater than the greatest;  tri-pṛṣṭhaḥ —transcendental to the three modes of material nature.
TRANSLATION
There is nothing separate from you, whether it be better or lower, stationary or moving. The knowledge derived from the