To refute this impersonal conception of the Absolute, the previously quoted verse from Śrīmad-Bhāgavatam unequivocally states that the Absolute Truth is a person. This transcendental personality is so powerful that He could impart the knowledge of the Vedas even to Lord Brahmā, who then went on to create the material universe. Lord Brahmā did not receive this extraordinary Vedic knowledge after creation but before he began the work of creation. The knowledge that existed before the mundane nature came into being is transcendental and is known as saṁvit. The Viṣṇu Purāṇa delves into the subjects of sandhinī, saṁvit, and hlādinī, the Lord's potencies of existence, knowledge, and pleasure. All together, these are known as the Lord's internal potency, or spiritual potency. The Śrīmad-Bhāgavatam also discusses the subject of the Lord's internal potency. This superior potency is quite different form the Lord's inferior, external potency, which is qualified by the three material modes. An example of the Lord's superior, spiritual potency is the jīvas. One who can understand that the jīvas are a product of the Lord's internal potency, not His external potency, can immediately grasp the difference between these two potencies.
Delusion is the perverted image of reality and is the hallmark of māyā, the Lord's external energy. This delusion is totally absent in His internal, spiritual potency. The jīva is a product of the Lord's superior, transcendental energy, but he becomes deluded into identifying his body as his self. Once this ignorance is dissipated, he can immediately understand the actual nature of the body. Illusion is possible on the mundane plane but never in the spiritual energy.
The variety visible in material nature is due to the influence of the Lord's spiritual energy. In other words, material nature is but a perverted reflection of spiritual energy. For example, sunlight is ever-existing, but when sunlight is reflected on water, there comes into being a new source of light that must accept the cycle of creation, maintenance, and annihilation. The original sun, of course, is not bound by such changes. This practical analogy helps us understand that the spiritual nature is transcendental to creation, maintenance, and annihilation, whereas the perverted reflection of the spiritual energy—the material nature—is bound by these three conditions. The material nature is illusory: sometimes it is there, and at other times it is not. When this illusory, temporary existence of "there and not there" is totally removed and in its place are manifested the name, form, qualities, associates, paraphernalia, and abode of the Lord, one is on the platform of satyaṁ param, the Absolute Truth, who is described here as nirasta-kuhakam, "forever free from the illusory representation of the material world."