None of these positions has any factual existence, for all of them are temporary. The Supreme Personality of Godhead is the ultimate controller because the material world is created, maintained and annihilated under His control while He nonetheless remains neutral to these different transformations of the material world in time and space. The material, external energy of the Supreme Personality of Godhead is in charge of this material world. The Lord helps the world by creating situations for the living entities within it."
When Citraketu spoke in this way, all the members in the great assembly in which Lord Śiva and Pārvatī were present were astonished. Then Lord Śiva began speaking about the devotees of the Lord. A devotee is neutral in all conditions of life, whether in the heavenly planets or hellish planets, whether liberated from the material world or conditioned by it, and whether blessed with happiness or subjected to distress. These are all merely dualities created by the external energy. Being influenced by the external energy, the living entity accepts a gross and subtle material body, and in this illusory position he apparently suffers miseries, although everyone is part and parcel of the Supreme Lord. The so-called demigods consider themselves independent lords, and in this way they are misled from understanding that all living entities are part of the Supreme. This chapter concludes by glorifying the devotee and the Supreme Personality of Godhead.