Text 32] HiranyakaSipu’s Plan to Become Immortal 161

millions and millions of living entities, the Lord is situated as the Super-
soul in every one of them. Nonetheless, He is one in many. As stated in
the Brahma-samhitd, advaitam acyutam anddim ananta-ripam: He has
many forms, yet they are advaita—one and unchanging. Since the Lord
is all-pervading, He is also situated in eternal time. The living entities
are described as parts and parcels of the Lord because He is the life and
soul of all living entities, being situated within their hearts as the an-
taryami, as enunciated by the philosophy of inconceivable oneness and
difference (acintya-bhedabheda). Since the living entities are part of
God, they are one in quality with the Lord, yet they are different from
Him. The Supersoul, who inspires all living entities to act, is one and
changeless. There are varieties of subjects, objects and activities, yet the
Lord is one.

TEXT 32
at oa
aay fefiaz =afattnataa |
fie: were aaa aal
fewarists = - safeaqy: URI

tvattah param ndparam apy anejad
ejac ca kircid vyatiriktam asti
vidyah kalds te tanavas ca sarva

hiranyagarbho ’si brhat tri-prsthah

tvattah—from you; param—higher; na—not; aparam—lower;
api—even; anejat—not moving; ejat—moving; ca—and; hiricit—any-
thing; vyatiriktam—separate; asti—there is; vidyah—knowledge;
kalah—its parts; te—of you; tanavah—features of the body; ca—and;
sarvah—all; hiranya-garbhah—the one who keeps the universe within
his abdomen; asi—you are; brhat—greater than the greatest; tri-
prsthah—transcendental to the three modes of material nature.

TRANSLATION

There is nothing separate from you, whether it be better or
lower, stationary or moving. The knowledge derived from the
