Å›abda-brahmÄtmanas tasya
vyaktÄvyaktÄtmanaḥ paraḥ
brahmÄvabhÄti vitato
nÄnÄ-Å›akty-upabá¹›á¹hitaḥ
Å›abda-brahma - transcendental sound; Ätmanaḥ - of the Supreme Lord; tasya - His; vyakta - manifested; avyakta-Ätmanaḥ - of the unmanifested; paraḥ - transcendental; brahmÄ - the Absolute; avabhÄti - completely manifested; vitataḥ - distributing; nÄnÄ - multifarious; Å›akti - energies; upabá¹›á¹hitaḥ - invested with.
The post of BrahmÄ is the highest responsible post within the universe, and it is offered to the most perfect personality of the universe. Sometimes the Supreme Personality of Godhead has to become BrahmÄ when there is no suitable living being to occupy the post. In the material world, BrahmÄ is the complete representation of the Supreme Personality of Godhead, and transcendental sound, praṇava, comes from him. He is therefore invested with multifarious energies, from which all the demigods like Indra, Candra and Varuṇa are manifested. His transcendental value is not to be minimized, even though he exhibited a tendency to enjoy his own daughter. There is a purpose for the exhibition of such a tendency by BrahmÄ, and he is not to be condemned like an ordinary living entity.