gÄyati cedam —
kartÄsya sargÄdiᚣu yo na badhyate
na hanyate deha-gato 'pi daihikaiḼ
draᚣášur na dášg yasya guášair vidōᚣyate
tasmai namo 'sakta-vivikta-sÄkᚣiáše
gÄyati - he sings; ca - and; idam - this; kartÄ - the executor; asya - of this cosmic manifestation; sarga-Ädiᚣu - of the creation, maintenance and destruction; yaḼ - one who; na badhyate - is not attached as the creator, master or proprietor; na - not; hanyate - is victimized; deha-gataḼ api - although appearing as a human being; daihikaiḼ - by bodily tribulations such as hunger, thirst and fatigue; draᚣášuḼ - of Him who is the seer of everything; na - not; dášk - the power of vision; yasya - of whom; guášaiḼ - by the material qualities; vidōᚣyate - is polluted; tasmai - unto Him; namaḼ - my respectful obeisances; asakta - unto the Supreme person, who is unattached; vivikta - without affection; sÄkᚣiáše - the witness of everything.
The Supreme Personality of Godhead, KášášŁáša, is described as sac-cid-Änanda-vigraha, the body of eternity, transcendental bliss and full knowledge. Now in this verse He is more fully described. KášášŁáša is the creator of the entire cosmic manifestation, yet He is unattached to it. If we were to construct a very tall skyscraper, we would be very attached to it, but KášášŁáša is so renounced that although He has created everything, He is not attached to anything (na badhyate). Furthermore, although KášášŁáša has His transcendental form, sac-cid-Änanda-vigraha, He is not disturbed by the bodily necessities of life, which are called daihika; for example, He is never hungry, thirsty or fatigued (na hanyate deha-gato âpi daihikaiḼ). Then again, since everything is KášášŁášaâs property, He sees everything and is present everywhere, but because His body is transcendental, He is above vision, the objects of vision and the process of vision. When we see someone beautiful, we are attracted. The sight of a beautiful woman immediately attracts a man, and the sight of a man naturally attracts a woman. KášášŁáša, however, is transcendental to all these faults. Although He is the seer of everything, He is not afflicted with faulty vision (na dášg yasya guášair vidōᚣyate). Therefore, although He is the witness and seer, He is aloof from all affection for the activities He sees. He is always unattached and separate; He is only a witness.