eá¹£a bhÅ«tÄni bhÅ«tÄtmÄ
bhÅ«teÅ›o bhÅ«ta-bhÄvanaḥ
sva-Å›aktyÄ mÄyayÄ yuktaḥ
sá¹›jaty atti ca pÄti ca
eá¹£aḥ - this; bhÅ«tÄni - all created beings; bhÅ«ta-ÄtmÄ - the Supersoul of all living entities; bhÅ«ta-īśaḥ - the controller of everyone; bhÅ«ta-bhÄvanaḥ - the maintainer of everyone; sva-Å›aktyÄ - through His energy; mÄyayÄ - the external energy; yuktaḥ - through such agency; sá¹›jati - creates; atti - annihilates; ca - and; pÄti - maintains; ca - and.
There are two kinds of energies in the matter of creation. The Lord creates this material world through His external, material energy, whereas the spiritual world is a manifestation of His internal energy. He is always associated with the internal energy, but He is always aloof from the material energy. Therefore in Bhagavad-gÄ«tÄ (9.4) the Lord says, mat-sthÄni sarva-bhÅ«tÄni na cÄhaá¹ teá¹£v avasthitaḥ: “All living entities are living on Me or on My energy, but I am not everywhere.†He is personally always situated in the spiritual world. In the material world also, wherever the Supreme Lord is personally present is to be understood as being the spiritual world. For example, the Lord is worshiped in the temple by pure devotees. The temple is therefore to be understood as being the spiritual world.