924 Srimad-Bhagavatam [Canto 4, Ch. 22

himself. Similarly, a liberated person understands that he is part and parcel
of the Supreme Lord acting in accordance with the desire of the Supreme
Lord, and as such there is no distinction between himself and the Supreme
Lord, although both of them retain their individuality. Nityo nityanam
cetanas cetananam. This is the perfect conception of oneness in relation
to the Supersoul and the soul.

TEXT 28

aramtitaart a at agra |
TTA SMA FT TAY TEA APTAT RCI

atmanam indriyartham ca
param yad ubhayor api

satyasaya upadhau vai
puman pasyati nanyada

atmanam—the soul; indriya-artham—for sense gratification; ca—and;
param—transcendental; yat—that; ubhayoh—both; api—certainly; sati—
being situated ; asaye— material desires; upadhau — designation; vai—certainly;
puman-—the person; pasyati—sees; nanyada—not otherwise.

TRANSLATION

When the soul exists for sense gratification, he creates different desires,
and for that reason he becomes subjected to designations. But when one is
in the transcendental position, he is no longer interested in anything
except fulfilling the desires of the Lord.

PURPORT

Being covered by material desires, a spirit soul is also considered to be
covered by designations belonging to a particular type of body. Thus he
considers himself an animal, man, demigod, bird, beast, etc. In so many
ways he is influenced by false identification caused by false egotism, and
being covered by illusory material desires, he distinguishes between matter
and spirit. When one is devoid of such distinctions, there is no longer a
difference between matter and spirit. At that time, the spirit is the only
predominating factor. As long as one is covered by material desires, he
thinks himself the master or the enjoyer. Thus he acts for sense gratifica-
tion and becomes subjected to material pangs, happiness and distress. But
when one is freed from such a concept of life, he is no longer subjected to
designations, and he envisions everything as spiritual in connection with

the Supreme Lord. This is explained by Srila Rupa Gosvami in his Bhakti-
