There are unlimited numbers of living entities in different varieties of bodies, some moving and some standing in one place, and the conditioned life of these living entities is due only to their forgetfulness of their eternal relationship with the Supreme Personality of Godhead. When the living entity wants to lord it over the material energy by imitating the position of Kṛṣṇa, he is immediately captured by the material energy and, according to his desire, is offered one variety of the 8,400,000 different kinds of bodies. Although undergoing the threefold miseries of material existence, the illusioned living entity falsely thinks himself the master of all he surveys. Under the spell of the material energy, represented by the threefold material qualities, the living entity is so entangled that he is not at all able to become free unless he is graced by the Supreme Lord. The living entity cannot conquer the influence of the material modes of nature by his own endeavor, but because material nature is working under the control of the Supreme Lord, the Lord is beyond its jurisdiction. Except for Him, all living entities, from Brahmā down to the ant, are conquered by the contact of material nature.
Because the Lord possesses in full the six opulences of wealth, strength, fame, beauty, knowledge and renunciation, He alone is beyond the spell of material nature. Unless the living entity is situated in Kṛṣṇa consciousness, he cannot approach the Supreme Personality of Godhead. Yet the Lord, by His omnipotency, can dictate from within as the Supersoul how a living entity can gradually come to Him even while performing his ordinary work. As the Lord advises in the Bhagavad-gītā, "Whatever you do, do it for Me; whatever you eat, first offer it to Me; whatever charity you want to give, first give it to Me; and whatever austerities and penances you want to perform, perform them for Me." In this way the karmīs are directed gradually to develop Kṛṣṇa consciousness. Similarly, Kṛṣṇa directs the philosophers to approach Him gradually by discriminating between Brahman and māyā, for at last, when one is mature in knowledge, he surrenders unto Kṛṣṇa. As Kṛṣṇa says in the Bhagavad-gītā, "After many, many births, the wise philosopher surrenders unto Me." The yogīs are also directed to concentrate their meditation upon Kṛṣṇa within the heart, and by such a continuous process of Kṛṣṇa consciousness they can also become free from the clutches of the material energy. The devotees, however, are engaged in devotional service with love and affection from the very beginning, and therefore the Lord personally directs them so that they can approach Him without difficulty or deviation. This is stated in the Bhagavad-gītā. Only by the grace of the Lord can the living entity understand the exact position of Brahman, Paramātmā and Bhagavān.
The statements of the personified Vedas give clear evidence that the Vedic literature is presented only for understanding Kṛṣṇa. The Bhagavad-gītā confirms that through all the Vedas it is Kṛṣṇa alone who has to be understood. Kṛṣṇa is always enjoying, either in the material world or in the spiritual world; because He is the supreme enjoyer, for Him there is no distinction between the material and spiritual worlds. The material world is an impediment for the ordinary living entities because they are under its control, but Kṛṣṇa, being the controller of the material world, has nothing to do with the impediments it offers. Therefore, in different parts of the Upaniṣads, the Vedas declare, "The Supreme Brahman is eternal, full of all knowledge and all bliss. That one Supreme Personality of Godhead exists in the heart of every living entity." Because of His all-pervasiveness, He is able to enter not only into the hearts of the living entities, but even into the atoms also. As the Supersoul, He is the controller of all activities of the living entities. He lives within all of them and witnesses their actions, allowing them to act according to their desires and also giving them the results of their different activities. He is the living force of all things, but He is transcendental to the material qualities. He is omnipotent; He is expert in manufacturing everything, and on account of His superior, natural knowledge, He can bring everyone under His control. As such, He is everyone's master. He is sometimes manifest on the surface of the globe, but He is simultaneously within all matter. Desiring to expand Himself in multiforms, He glanced over the material energy, and thus innumerable living entities became manifest. Everything is created by His superior energy, and everything in His creation appears to be perfectly done, without deficiency. Those who aspire for liberation from this material world must therefore worship the Supreme Personality of Godhead, the ultimate cause of all causes. He is just like the total mass of earth, from which varieties of earthly pots are manufactured: the pots are made of earthly clay, they rest on earth, and after being destroyed, their elements ultimately merge back into earth,the original cause of all varieties of manifestation.