ahaá¹ bhavÄn bhavaÅ› caiva
ta ime munayo 'grajÄḥ
surÄsura-narÄ nÄgÄḥ
khagÄ má¹›ga-sarÄ«sá¹›pÄḥ
gandharvÄpsaraso yaká¹£Ä
raká¹£o-bhÅ«ta-gaṇoragÄḥ
paÅ›avaḥ pitaraḥ siddhÄ
vidyÄdhrÄÅ› cÄraá¹‡Ä drumÄḥ
anye ca vividhÄ jÄ«vÄ
jala-sthala-nabhaukasaḥ
graharká¹£a-ketavas tÄrÄs
taá¸itaḥ stanayitnavaḥ
sarvaá¹ puruá¹£a evedaá¹
bhūtaṠbhavyaṠbhavac ca yat
tenedam Ävá¹›taá¹ viÅ›vaá¹
vitastim adhitiá¹£á¹hati
aham - myself; bhavÄn - yourself; bhavaḥ - Lord Åšiva; ca - also; eva - certainly; te - they; ime - all; munayaḥ - the great sages; agra-jÄḥ - born before you; sura - the demigods; asura - the demons; narÄḥ - the human beings; nÄgÄḥ - the inhabitants of the NÄga planet; khagÄḥ - birds; má¹›ga - beasts; sarÄ«sá¹›pÄḥ - reptiles; gandharva-apsarasaḥ, yaká¹£Äḥ, raká¹£aḥ-bhÅ«ta-gaṇa-uragÄḥ, paÅ›avaḥ, pitaraḥ, siddhÄḥ, vidyÄdhrÄḥ, cÄraṇÄḥ - all inhabitants of different planets; drumÄḥ - the vegetable kingdom; anye - many others; ca - also; vividhÄḥ - of different varieties; jÄ«vÄḥ - living entities; jala - water; sthala - land; nabha-okasaḥ - the inhabitants of the sky, or the birds; graha - the asteroids; á¹›ká¹£a - the influential stars; ketavaḥ - the comets; tÄrÄḥ - the luminaries; taá¸itaḥ - the lightning; stanayitnavaḥ - the sound of the clouds; sarvam - everything; puruá¹£aḥ - the Personality of Godhead; eva idam - certainly all these; bhÅ«tam - whatever is created; bhavyam - whatever will be created; bhavat - and whatever was created in the past; ca - also; yat - whatever; tena idam - it is all by Him; Ävá¹›tam - covered; viÅ›vam - universally comprehending; vitastim - half a cubit; adhitiá¹£á¹hati - situated.
The Supreme Personality of Godhead, by His partial representation, measuring not more than nine inches as Supersoul, expands by His potency in the shape of the universal form, which includes everything manifested in different varieties of organic and inorganic materials. The manifested varieties of the universe are therefore not different from the Lord, just as golden ornaments of different shapes and forms are nondifferent from the original stock reserve of gold. In other words, the Lord is the Supreme Person who controls everything within the creation, and still He remains the supreme separate identity, distinct from all manifested material creation. In the Bhagavad-gÄ«tÄ (9.4-5) He is therefore said to be YogeÅ›vara. Everything rests on the potency of Lord ÅšrÄ« Kṛṣṇa, and still the Lord is different from and transcendental to all such identities. In the Vedic Puruá¹£a-sÅ«kta of the Ṛg mantra, this is also confirmed. This philosophical truth of simultaneous oneness and difference was propounded by Lord ÅšrÄ« Caitanya MahÄprabhu, and it is known as acintya-bhedÄbheda-tattva. BrahmÄ, NÄrada and all others are simultaneously one with the Lord and different from the Supreme Lord. We are all one with Him, just as the gold ornaments are one in quality with the stock gold, but the individual gold ornament is never equal in quantity with the stock gold. The stock gold is never exhausted even if there are innumerable ornaments emanating from the stock because the stock is pÅ«rṇam, complete; even if pÅ«rṇam is deducted from the pÅ«rṇam, still the supreme pÅ«rṇam remains the same pÅ«rṇam. This fact is inconceivable to our present imperfect senses. Lord Caitanya therefore defined His theory of philosophy as acintya (inconceivable), and as confirmed in the Bhagavad-gÄ«tÄ as well as in the BhÄgavatam, Lord Caitanya’s theory of acintya-bhedÄbheda-tattva is the perfect philosophy of the Absolute Truth.