128 Srimad-Bhagavatam {Canto 1, Ch. 2

to do with the qualities of the material world, which are qualitatively
distinct from the spiritual qualities of the Lord.

TEXT 31

wr frefiady ag quai
meas arate fart raf ra 2

tayd vilasitesv esu
gunesu gunavan iva

antah-pravista abhati
vijndnena vijrmbhitah

taya—by them; vilasitesu—although in the function; esu—these; gunesu—
the modes of material nature; gunavan—affected by the modes; iva—as if;
antah—within; pravistah—entered into; abhati—appears to be; vijndnena—
by transcendental consciousness; vijrmbhitah—fully enlightened.

TRANSLATION

After creating the material substance, the Lord expands Himself and
enters into it. And although He is within the material modes of nature and
appears to be one of the created beings, He is always fully enlightened and
in His transcendental position.

PURPORT

The living entities are separated parts and parcels of the Lord, and the
conditioned living entities who are unfit for the spiritual kingdom are
strewn within the material world to enjoy matter to the fullest extent.
As Paramatmi and eternal friend of the living entities, the Lord by one of
His plenary portions accompanies the living entities to guide them in
their material enjoyment and to become witness to all actvities. While
the living entities enjoy the material conditions, the Lord maintains His
transcendental position without being affected by the material atmosphere.
