The supreme conscious īśvara is similar to the living entity in this way: both the consciousness of the Lord and that of the living entity are transcendental. It is not that consciousness is generated by the association of matter. That is a mistaken idea. The theory that consciousness develops under certain circumstances of material combination is not accepted in the Bhagavad-gītā. Consciousness may be pervertedly reflected by the covering of material circumstances, just as light reflected through colored glass may appear to be a certain color, but the consciousness of the Lord is not materially affected. Lord Kṛṣṇa says, mayādhyakṣeṇa prakṛtiḥ (BG 9.10). When He descends into the material universe, His consciousness is not materially affected. If He were so affected, He would be unfit to speak on transcendental matters as He does in the Bhagavad-gītā. One cannot say anything about the transcendental world without being free from materially contaminated consciousness. So the Lord is not materially contaminated. Our consciousness, at the present moment, however, is materially contaminated. The Bhagavad-gītā teaches that we have to purify this materially contaminated consciousness. In pure consciousness, our actions will be dovetailed to the will of īśvara, and that will make us happy. It is not that we have to cease all activities. Rather, our activities are to be purified, and purified activities are called bhakti. Activities in bhakti appear to be like ordinary activities, but they are not contaminated. An ignorant person may see that a devotee is acting or working like an ordinary man, but such a person with a poor fund of knowledge does not know that the activities of the devotee or of the Lord are not contaminated by impure consciousness or matter. They are transcendental to the three modes of nature. We should know, however, that at this point our consciousness is contaminated.
When we are materially contaminated, we are called conditioned. False consciousness is exhibited under the impression that I am a product of material nature. This is called false ego. One who is absorbed in the thought of bodily conceptions cannot understand his situation. Bhagavad-gītā was spoken to liberate one from the bodily conception of life, and Arjuna put himself in this position in order to receive this information from the Lord. One must become free from the bodily conception of life; that is the preliminary activity for the transcendentalist. One who wants to become free, who wants to become liberated, must first of all learn that he is not this material body. Mukti, or liberation, means freedom from material consciousness. In the Śrīmad-Bhāgavatam also the definition of liberation is given. Muktir hitvānyathā-rūpaṁ svarūpeṇa vyavasthitiḥ: (SB 2.10.6) mukti means liberation from the contaminated consciousness of this material world and situation in pure consciousness. All the instructions of Bhagavad-gītā are intended to awaken this pure consciousness, and therefore we find at the last stage of the Gītā's instructions that Kṛṣṇa is asking Arjuna whether he is now in purified consciousness. Purified consciousness means acting in accordance with the instructions of the Lord. This is the whole sum and substance of purified consciousness. Consciousness is already there because we are part and parcel of the Lord, but for us there is the affinity of being affected by the inferior modes. But the Lord, being the Supreme, is never affected. That is the difference between the Supreme Lord and the small individual souls.