Text 26]
The Demigods Appeal to the Lord
169
You. You are the supreme master of everyone, and therefore You are worshipable for everyone. We offer our respectful obeisances unto You.
PURPORT
The Supreme Personality of Godhead is not anything of material creation. Everything material must change from one form to another—for example, from earth to earthen pot and from earthen pot to earth again. All our creations are temporary, impermanent. The Supreme Personality of Godhead, however, is eternal, and similarly the living entities, who are parts of Him, are also eternal ( mamaivāṁśo jīva-loke jīva-bhūtaḥ sanātanaḥ ). The Supreme Personality of Godhead is  sanātana , eternal, and the individual living entities are also eternal. The difference is that Kṛṣṇa, or God, is the supreme eternal, whereas the individual souls are minute, fragmental eternals. As stated in  Bhagavad-gītā  (13.3),  kṣetrajñaṁ cāpi māṁ viddhi sarva-kṣetreṣu bhārata . Although the Lord is a living being and the individual souls are living beings, the Supreme Lord, unlike the individual souls, is  vibhu , all-pervading, and  ananta , unlimited. The Lord is the cause of everything. The living entities are innumerable, but the Lord is one. No one is greater than Him, and no one is equal to Him. Thus the Lord is the supreme worshipable object, as understood from the Vedic  mantras  ( na tat-samaś cābhyadhikaś ca dṛśyate ). The Lord is supreme because no one can evaluate Him by mental speculation or jugglery of words. The Lord can travel more quickly than the mind. In the  śruti-mantras  of  Īśopaniṣad  it is said:
anejad ekaṁ manaso javīyo nainad devā āpnuvan pūrvam arṣat tad dhāvato 'nyān atyeti tiṣṭhat tasminn apo mātariśvā dadhāti
“Although fixed in His abode, the Personality of Godhead is swifter than the mind and can overcome all others running. The powerful demigods cannot approach Him. Although in one place, He controls those who supply the air and rain. He surpasses all in excellence.” ( Īśopaniṣad  4) Thus the Supreme is never to be equaled by the subordinate living entities.
Because the Lord is situated in everyone’s heart and the individual living entity is not, never should the individual living entity be equated