eṣa nityo 'vyayaḥ sūkṣma
eá¹£a sarvÄÅ›rayaḥ svadá¹›k
ÄtmamÄyÄ-guṇair viÅ›vam
ÄtmÄnaá¹ sá¹›jate prabhuḥ
eá¹£aḥ - this living entity; nityaḥ - eternal; avyayaḥ - imperishable; sÅ«ká¹£maḥ - very, very fine (not seen by the material eyes); eá¹£aḥ - this living entity; sarva-ÄÅ›rayaḥ - the cause of different types of bodies; sva-dá¹›k - self-effulgent; Ätma-mÄyÄ-guṇaiḥ - by the Supreme Personality of Godhead's modes of material nature; viÅ›vam - this material world; ÄtmÄnam - himself; sá¹›jate - appears; prabhuḥ - the master.
In this verse the philosophy of acintya-bhedÄbheda — simultaneous oneness and difference — is described. The living entity is eternal (nitya) like the Supreme Personality of Godhead, but the difference is that the Supreme Lord is the greatest, no one being equal to or greater than Him, whereas the living entity is sÅ«ká¹£ma, or extremely small. The Å›Ästra describes that the magnitude of the living entity is one ten-thousandth the size of the tip of a hair. The Supreme Lord is all-pervading (aṇá¸Äntara-stha-paramÄṇu-cayÄntara-stham). Relatively, if the living entity is accepted as the smallest, there should naturally be inquiry about the greatest. The greatest is the Supreme Personality of Godhead, and the smallest is the living entity.
Another peculiar characteristic of the jÄ«va is that he becomes covered by mÄyÄ. Ä€tmamÄyÄ-guṇaiḥ: he is prone to being covered by the Supreme Lord’s illusory energy. The living entity is responsible for his conditional life in the material world, and therefore he is described as prabhu (“the masterâ€). If he likes he can come to this material world, and if he likes he can return home, back to Godhead. Because he wanted to enjoy this material world, the Supreme Personality of Godhead gave him a material body through the agency of the material energy. As the Lord Himself says in Bhagavad-gÄ«tÄ (18.61):
īśvaraḥ sarva-bhÅ«tÄnÄá¹
há¹›d-deÅ›e ’rjuna tiá¹£á¹hati
bhrÄmayan sarva-bhÅ«tÄni
yantrÄrÅ«á¸hÄni mÄyayÄ
“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.†The Supreme Lord gives the living entity a chance to enjoy in this material world as he desires, but He openly expresses His own desire that the living entity give up all material aspirations, fully surrender unto Him and return home, back to Godhead.
The living entity is the smallest (sÅ«ká¹£ma). JÄ«va GosvÄmÄ« says in this connection that the living entity within the body is extremely difficult for materialistic scientists to find, although we understand from authorities that the living entity is within the body. The body is different from the living entity.