In the Bhagavad-gītā, this fact is very nicely explained in the Ninth Chapter, wherein the Lord says, “In My impersonal form I am spread all over the material energy; everything is resting in Me, but I am not there.” This very statement is also given by Vasudeva. To say that the Lord is not present everywhere means that He is aloof from everything, although His energy is acting everywhere. This can be understood by a crude example: In a big establishment, the energy, or the organization of the supreme boss, is working in every nook and corner of the business, but that does not mean the original proprietor is present there. Although in every department the presence of the proprietor is felt by the worker, the physical presence of the proprietor in every department is a formality only. Actually his energy is working everywhere. Similarly, the omnipresence of the Supreme Personality of Godhead is felt in the action of His energies. Therefore the philosophy of inconceivable simultaneous oneness with and difference from the Supreme Lord is confirmed everywhere. The Lord is one, but His energies are diverse.
Vasudeva said, “This material world is like a great flowing river, and its waves are the three material modes of nature—goodness, passion and ignorance. This material body, as well as the senses, the faculties of thinking, feeling and willing and the stages of distress, happiness, attachment and lust—all are different products of these three qualities of nature. The foolish person who cannot realize Your transcendental identity above all these material reactions continues in the entanglement of fruitive activity and is subjected to the continuous process of birth and death, without a chance of being freed.”
This is confirmed in a different way by the Lord in the Fourth Chapter of the Bhagavad-gītā. There it is said that anyone who knows the appearance and activities of the Supreme Lord Kṛṣṇa is freed from the clutches of material nature and goes back home, back to Godhead. Therefore Kṛṣṇa’s transcendental name, form, activities and qualities are not products of this material nature.
“My dear Lord,” Vasudeva continued, “despite all these defects of the conditioned soul, if someone somehow or other comes in contact with devotional service, he achieves the civilized human form of body with developed consciousness and thereby becomes capable of executing further progress in devotional service. And yet, illusioned by the external energy, people generally do not utilize this advantage of the human form of life. Thus they miss the chance of eternal freedom and unnecessarily spoil the progress they have made after thousands of births.
“In the bodily concept of life, due to false egotism one is attached to the offspring of the body, and thus everyone in conditioned life is entrapped by false relationships and false affection. The whole world is moving under this false impression and suffering material bondage. I know that neither of You is my son; both of You are the original chief and progenitor, the Personality of Godhead, the Puruṣa with pradhāna. But You have appeared on the surface of this globe to minimize the burden of the world by killing the kṣatriya kings who are unnecessarily increasing their military strength. You have already informed me about this in the past. My dear Lord, You are the shelter of the surrendered soul, the supreme well-wisher of the meek and humble. I am therefore taking shelter of Your lotus feet, which alone can give one liberation from the entanglement of material existence.
“For a long time I have simply considered this body to be myself, and although You are the Supreme Personality of Godhead, I have considered You my son. My dear Lord, at the very moment when You first appeared in Kaṁsa’s prison house, You informed me that You were the Supreme Personality of Godhead and that You had descended for the protection of the principles of religion as well as the destruction of the unfaithful. Although unborn, You descend in every millennium to execute Your mission. My dear Lord, as in the sky there are many forms, appearing and disappearing, You also appear in many eternal forms and then disappear. Who, therefore, can understand Your pastimes or the mystery of Your appearance and disappearance? Our only business should be to glorify Your supreme greatness.”
When Vasudeva was addressing his divine sons in that way, Lord Kṛṣṇa and Balarāma were smiling. Because They are very affectionate to Their devotees, They accepted all the appreciation of Vasudeva with a kindly, smiling attitude. Kṛṣṇa then confirmed all of Vasudeva’s statements as follows: “My dear father, whatever you may say, We are, after all, your sons. What you have said about Us is certainly a highly philosophical understanding of spiritual knowledge. I accept it in toto, without exception.