śaśvat svarūpa-mahasaiva nipīta-bheda-
mohÄya bodha-dhiá¹£aṇÄya namaḥ parasmai
viÅ›vodbhava-sthiti-layeá¹£u nimitta-lÄ«lÄ-
rÄsÄya te nama idaá¹ caká¹›meÅ›varÄya
Å›aÅ›vat - eternally; svarÅ«pa - transcendental form; mahasÄ - by the glories; eva - certainly; nipÄ«ta - distinguished; bheda - differentiation; mohÄya - unto the illusory conception; bodha - self-knowledge; dhiá¹£aṇÄya - intelligence; namaḥ - obeisances; parasmai - unto the Transcendence; viÅ›va-udbhava - creation of the cosmic manifestation; sthiti - maintenance; layeá¹£u - also destruction; nimitta - for the matter of; lÄ«lÄ - by such pastimes; rÄsÄya - for enjoyment; te - unto You; namaḥ - obeisances; idam - this; caká¹›ma - do I perform; īśvarÄya - unto the Supreme.
The Supreme Lord is eternally distinguished from the living entities by His internal potency, although He is also understood in His impersonal feature by self-realized intelligence. Devotees of the Lord, therefore, offer all respectful obeisances unto the impersonal feature of the Lord. The word rÄsa is significant herein. The rÄsa dance is performed by Lord Kṛṣṇa in the company of the cowherd damsels at Vá¹›ndÄvana, and the Personality of Godhead GarbhodakaÅ›ÄyÄ« Viṣṇu is also engaged in rÄsa enjoyment with His external potency, by which He creates, maintains and dissolves the entire material manifestation. Indirectly, Lord BrahmÄ offers his respectful obeisances unto Lord ÅšrÄ« Kṛṣṇa, who is factually ever engaged in rÄsa enjoyment with the gopÄ«s, as confirmed in the GopÄla-tÄpanÄ« Upaniá¹£ad in the following words: parÄrdhÄnte so ’budhyata gopa-veÅ›o me puruá¹£aḥ purastÄd ÄvirbabhÅ«va. The distinction between the Lord and the living entity is definitely experienced when there is sufficient intelligence to understand His internal potency, as distinguished from the external potency by which He makes possible the material manifestation.