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Śrīmad-Bhāgavatam
[Canto 8, Ch. 20]
material elements, the senses, the sense objects, the mind, intelligence and false ego, the various kinds of living entities, and the actions and reactions of the three modes of material nature.
PURPORT
In  Bhagavad-gītā , the Supreme Personality of Godhead says,  aham sarvasya prabhavo mattaḥ sarvam pravartate : Kṛṣṇa is the origin of everything.  Vāsudevaḥ sarvam iti : Kṛṣṇa is everything.  Mat-sthāni sarva-bhūtāni na cāham teṣv avasthitaḥ : everything rests in the body of the Lord, yet the Lord is not everywhere. Māyāvādī philosophers think that since the Supreme Personality of Godhead, the Absolute Truth, has become everything, He has no separate existence. Their philosophy is called  advaita-vāda . Actually, however, their philosophy is not correct. Here, Bali Mahārāja was the seer of the Personality of Godhead's universal body, and that body was that which was seen. Thus there is  dvaita-vāda ; there are always two entities—the seer and the seen. The seer is a part of the whole, but he is not equal to the whole. The part of the whole, the seer, is also one with the whole, but since he is but a part, he cannot be the complete whole at any time. This  acintya-bhedābheda —simultaneous oneness and difference—is the perfect philosophy propounded by Lord Śrī Caitanya Mahāprabhu.
TEXT 23
रसामचष्टाङ्घ्रितलेऽथ पादयो-
महीं महोग्रान्पुरुषस्य जह्ययोः ।
पतत्त्रिणो जानुनि विश्वमूर्ते-
रूर्वोर्गणं मारुतमिन्द्रसेनः ॥२३॥
rasām acaṣṭānghri-tale 'tha pādayor mahīm mahīdhrān puruṣasya janghayoḥ patattriṇo jānuni viśva-mūrter ūrvor gaṇam mārutam indrasenaḥ
rasām —the lower planetary system;  acaṣṭa —observed;  anghri-tale —beneath the feet, or on the sole;  atha —thereafter;  pādayoḥ —on the