44 Srimad-Bhagavatam [Canto 2, Ch. I

the seer. The transcendental Lord, in any conception of His form, is never
a part of the material creation. He keeps His identity as Supreme Spirit in
all circumstances and is never affected by the three material qualities, for
everything material is contaminated. The Lord always exists by His internal
energy.

The universe is divided into fourteen planetary systems. Seven planetary
systems, called Bhir, Bhuvar, Svar, Mahar, Jana, Tapas, and Satya, are
upward planetary systems, one above the other. There are also seven
planetary systems downward, known as Tala, Atala, Vitala, Rasatala,
Talatala, Mahatala and Patala, gradually, one below the other. In this verse,
the description begins from the bottom because it is in the line of devotion
that the Lord’s bodily description should be begun from His feet. Sukadeva
Gosvami is a recognized devotee of the Lord, and he is exactly correct in
the description.

TEXT 27

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dve januni sutalam visva-miirter
irudvayam vitalam catalarh ca

mahitalam taj-jaghanam mahipate
nabhastalam nabhisaro grnanti

dve—two; januni—leg joints; sutalam—the planetary system named
Sutala; vigva-miirteh—of the universal form; irudvayam—two thighs;
vitalam—the planetary system named Vitala; ca—also; atalam—the planets
named Atala; ca—and; mahitalam—the planetary system named Mahitala;
tat—of their; jaghanam—lower portion of the thighs; mahipate—king;
nabhastalam—outer space; nabhisarah—depression of the navel; grnanti—
they take it so.

TRANSLATION

The joints of the legs of the universal form are the planetary system of
the name Sutala, and the lower portions of the thighs are the Vitala and
