Daily Reading: Srimad Bhagavatam page-46

ŚB 1.2.30

sa evedaṁ sasarjāgre

bhagavān ātma-māyayā

sad-asad-rūpayā cāsau

guṇamayāguṇo vibhuḥ

Translation

In the beginning of the material creation, that Absolute Personality of Godhead [Vāsudeva], in His transcendental position, created the energies of cause and effect by His own internal energy.

Purport

The position of the Lord is always transcendental because the causal and effectual energies required for the creation of the material world were also created by Him. He is unaffected, therefore, by the qualities of the material modes. His existence, form, activities and paraphernalia all existed before the material creation.* He is all-spiritual and has nothing to do with the qualities of the material world, which are qualitatively distinct from the spiritual qualities of the Lord.

ŚB 1.2.31

tayā vilasiteṣv eṣu

guṇeṣu guṇavān iva

antaḥ-praviṣṭa ābhāti

vijñānena vijṛmbhitaḥ

Translation

After creating the material substance, the Lord [Vāsudeva] 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 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 Paramātmā 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 activities. While the living entities enjoy the material conditions, the Lord maintains His transcendental position without being affected by the material atmosphere. In the Vedic literatures (śruti) it is said that there are two birds in one tree.* One of them is eating the fruit of the tree, while the other is witnessing the actions. The witness is the Lord, and the fruit-eater is the living entity. The fruit-eater (living entity) has forgotten his real identity and is overwhelmed in the fruitive activities of the material conditions, but the Lord (Paramātmā) is always full in transcendental knowledge. That is the difference between the Supersoul and the conditioned soul. The conditioned soul, the living entity, is controlled by the laws of nature, while the Paramātmā, or the Supersoul, is the controller of the material energy.