prakášti-sahite tÄáš ra ubhaya sambandha
tathÄpi prakášti-saha nÄhi sparĹa-gandha
prakášti-sahite - with the material energy; tÄáš ra - His; ubhaya sambandha - both relationships; tathÄpi - still; prakášti-saha - with the material nature; nÄhi - there is not; sparĹa-gandha - even the slightest contact.
In the Laghu-bhÄgavatÄmášta, ĹrÄŤla RĹŤpa GosvÄmÄŤ, commenting upon the Lordâs transcendental position beyond the material qualities, says that Viᚣášu, as the controller and superintendent of material nature, has a connection with the material qualities. That connection is called yoga. However, the person who directs a prison is not also a prisoner. Similarly, although the Supreme Personality of Godhead Viᚣášu directs or supervises the qualitative nature, He has no connection with the material modes of nature. The expansions of Lord Viᚣášu always retain their supremacy; they are never connected with the material qualities. One may argue that MahÄ-Viᚣášu cannot have any connection with the material qualities, because if He were so connected, ĹrÄŤmad-BhÄgavatam would not state that material nature, ashamed of her thankless task of acting to induce the living entities to become averse to the Supreme Lord, remains behind the Lord in shyness. In answer to this argument, it may be said that the word guáša means âregulation.â Lord Viᚣášu, Lord BrahmÄ and Lord Ĺiva are situated within this universe as the directors of the three modes, and their connection with the modes is known as yoga. This does not indicate, however, that these personalities are bound by the qualities of nature. Lord Viᚣášu specifically is always the controller of the three qualities. There is no question of His coming under their control.
Although the causal and element-supplying features exist in material nature by dint of the glance of the Supreme Personality of Godhead, the Lord is never affected by glancing over the material qualities. By the will of the Supreme Lord the different qualitative changes in the material world take place, but there is no possibility of material affection, change or contamination for Lord Viᚣášu.