'viᚣášu'-rĹŤpa haĂąÄ kare jagat pÄlane
guášÄtÄŤta viᚣášu — sparĹa nÄhi mÄyÄ-sane
viᚣášu-rĹŤpa - Lord KášášŁáša in His form as Viᚣášu; haĂąÄ - becoming; kare - does; jagat pÄlane - maintenance of the material world; guáša-atÄŤta - beyond the material qualities, transcendental; viᚣášu - Lord Viᚣášu; sparĹa - touching; nÄhi - there is not; mÄyÄ-sane - with mÄyÄ, the material energy.
The influence of the material energy cannot touch Lord Viᚣášu as she touches Lord BrahmÄ and Lord Ĺiva. Therefore it is said that Lord Viᚣášu is transcendental to the material qualities. The incarnations of the material qualities â Lord Ĺiva and Lord BrahmÄ â are under the jurisdiction of the external energy. Lord Viᚣášu, however, is different. In the mantras of the ášg Veda it is said, oáš tad viᚣášoḼ paramaáš padam (ášg Veda-saášhitÄ 1.22.20). The words paramaáš padam indicate that He is transcendental to the material qualities. Because Lord Viᚣášu is not within the jurisdiction of the material qualities, He is always superior to the living entities who are controlled by the material energy. This is one of the differences between the Supreme Lord and the living entities. Lord BrahmÄ is a very powerful living entity, and Lord Ĺiva is even more powerful. Therefore Lord Ĺiva is not accepted as a living entity, but at the same time he is not considered to be on the level of Lord Viᚣášu.