eka eveśvaras turyo
bhagavÄn svÄÅ›rayaḥ paraḥ
tam adṛṣá¹vÄbhavaá¹ puá¹saḥ
kim asat-karmabhir bhavet
ekaḥ - one; eva - indeed; īśvaraḥ - supreme controller; turyaḥ - the fourth transcendental category; bhagavÄn - the Supreme Personality of Godhead; sva-ÄÅ›rayaḥ - independent, being His own shelter; paraḥ - beyond this material creation; tam - Him; adṛṣá¹vÄ - not seeing; abhavam - who is not born or created; puá¹saḥ - of a man; kim - what benefit; asat-karmabhiḥ - with temporary fruitive activities; bhavet - there can be.
NÄrada Muni had mentioned a kingdom where there is only one king with no competitor. The complete spiritual world, and specifically the cosmic manifestation, has only one proprietor or enjoyer — the Supreme Personality of Godhead, who is beyond this material manifestation. The Lord has therefore been described as turya, existing on the fourth platform. He has also been described as abhava. The word bhava, which means “takes birth,†comes from the word bhÅ«, “to be.†As stated in Bhagavad-gÄ«tÄ (8.19), bhÅ«tvÄ bhÅ«tvÄ pralÄ«yate: the living entities in the material world must be repeatedly born and destroyed. The Supreme Personality of Godhead, however, is neither bhÅ«tvÄ nor pralÄ«yate; He is eternal. In other words, He is not obliged to take birth like human beings or animals, which repeatedly take birth and die because of ignorance of the soul. The Supreme Personality of Godhead, Kṛṣṇa, is not subjected to such changes of body, and one who thinks otherwise is considered a fool (avajÄnanti mÄá¹ mÅ«á¸hÄ mÄnuṣīṠtanum ÄÅ›ritam). NÄrada Muni advises that human beings not waste their time simply jumping like cats and monkeys, without real benefit. The duty of the human being is to understand the Supreme Personality of Godhead.