Just imagine how expert accountant is required. Every account is kept. Because he has to be offered again another body, taking account of his activities. Karmaṇā daiva-netreṇa (SB 3.31.1). He's acting, innumerable living entities. So how big brain is Kṛṣṇa, you can just imagine. And not only one planet—there are innumerable planets, there are innumerable universes. Everything innumerable. That is called unlimited. Everything innumerable. And still, some rascal claims that he is God.
How much brain a God requires, he does not know. How big brain . . . anvayād itarataś ca artheṣu abhijñaḥ (SB 1.1.1). These are analyzed, what is the nature of the Absolute Truth. Athāto brahma jijñāsā. How He is? What He is? Immediately the answer is janmādy asya yataḥ: "From Him, everything is emanating."
Everything is taking birth from Him. Janma. Not only janma, birth, but existence, maintenance, janmādi. Janmādi means birth, maintenance and death. Creation, maintenance and annihilation. Janmādi. Asya. Anything you take, asya. Janmādy asya (SB 1.1.1). Janmādy asya yataḥ. From whom everything is emanating, everything is taking birth, this cosmic manifestation, it is being maintained in Him. And again, when it is annihilated, it enters into His own energy. Prakṛtiṁ māṁ gacchati.
From His prakṛti, from His energy, Kṛṣṇa's energies, external energy, these five elements come out—earth, water, fire, air, sky. Five gross element and three subtle elements—mind, intelligence ego. This is the eight . . . these are the eight elements of material creation. Then all the living entities, those who wanted to enjoy this material world, they are impregnated within this material energy and they come out with different bodies for enjoying different types of sufferings or happiness. There is no happiness, it is all suffering, but we take: "It is happiness." That is called illusion.