In this mantra, as well as in many other Vedic mantras, it is clearly stated that the Lord has been supplying goods to the living entities from time immemorial. A living being desires something, and the Lord supplies the object of that desire in proportion to one's qualification. If a man wants to be a high-court judge, he must acquire not only the necessary qualifications but also the consent of the authority who can award the title of high-court judge. The qualifications in themselves are insufficient for one to occupy the post: it must be awarded by some superior authority. Similarly, the Lord awards enjoyment to living entities in proportion to their qualifications, but good qualifications in themselves are not sufficient to enable one to receive awards. The mercy of the Lord is also required.
Ordinarily the living being does not know what to ask from the Lord, nor which post to seek. When the living being comes to know his constitutional position, however, he asks to be accepted into the transcendental association of the Lord in order to render transcendental loving service unto Him. Unfortunately, living beings under the influence of material nature ask for many other things, and they are described in the Bhagavad-gītā (2.41) as having divided, or splayed, intelligence. Spiritual intelligence is one, but mundane intelligence is diverse. In Śrīmad-Bhāgavatam (7.5.30-31) it is stated that those who are captivated by the temporary beauties of the external energy forget the real aim of life, which is to go back to Godhead. Forgetting this, one tries to adjust things by various plans and programs, but this is like chewing what has already been chewed. Nonetheless, the Lord is so kind that He allows the forgetful living entity to continue in this way without interference. Thus this mantra of Śrī Īśopaniṣad uses the very appropriate word yāthātathyataḥ, indicating that the Lord rewards the living entities just in pursuance of their desires. If a living being wants to go to hell, the Lord allows him to do so without interference, and if he wants to go back home, back to Godhead, the Lord helps him.
God is described here as paribhūḥ, the greatest of all. No one is greater than or equal to Him. Other living beings are described here as beggars who ask goods from the Lord. The Lord supplies the things the living entities desire. If the entities were equal to the Lord in potency-if they were omnipotent and omniscient—there would be no question of their begging from the Lord, even for so-called liberation. Real liberation means going back to Godhead. Liberation as conceived of by an impersonalist is a myth, and begging for sense gratification has to continue eternally unless the beggar comes to his spiritual senses and realizes his constitutional position.
Only the Supreme Lord is self-sufficient. When Lord Kṛṣṇa appeared on earth five thousand years ago, He displayed His full manifestation as the Personality of Godhead through His various activities. In His childhood He killed many powerful demons, such as Aghāsura, Bakāsura and Śakaṭāsura, and there was no question of His having acquired such power through any extraneous endeavor. He lifted Govardhana Hill without ever practicing weight-lifting. He danced with the gopīs without social restriction and without reproach. Although the gopīs approached Him with a paramour's feelings of love, the relationship between the gopīs and Lord Kṛṣṇa was worshiped even by Lord Caitanya, who was a strict sannyāsī and rigid follower of disciplinary regulations. To confirm that the Lord is always pure and uncontaminated, Śrī Īśopaniṣad describes Him as śuddham (antiseptic) and apāpa-viddham (prophylactic). He is antiseptic in the sense that even an impure thing can become purified just by touching Him. The word "prophylactic" refers to the power of His association. As mentioned in the Bhagavad-gītā (9.30-31), a devotee may appear to be su-durācāra, not well behaved, in the beginning, but he should be accepted as pure because he is on the right path. This is due to the prophylactic nature of the Lord's association. The Lord is also apāpa-viddham because sin cannot touch Him. Even if He acts in a way that appears to be sinful, such actions are all-good, for there is no question of His being affected by sin. Because in all circumstances He is śuddham, most purified, He is often compared to the sun. The sun extracts moisture from many untouchable places on the earth, yet it remains pure. In fact, it purifies obnoxious things by virtue of its sterilizing powers. If the sun, which is a material object, is so powerful, then we can hardly begin to imagine the purifying strength of the all-powerful Lord.