yaḥ svÄtmanÄ«daá¹ nija-mÄyayÄrpitaá¹
kvacid vibhÄtaá¹ kva ca tat tirohitam
aviddha-dá¹›k sÄká¹£y ubhayaá¹ tad Ä«ká¹£ate
sa Ätma-mÅ«lo 'vatu mÄá¹ parÄt-paraḥ
yaḥ - the Supreme Personality of Godhead who; sva-Ätmani - in Him; idam - this cosmic manifestation; nija-mÄyayÄ - by His own potency; arpitam - invested; kvacit - sometimes, at the beginning of a kalpa; vibhÄtam - it is manifested; kva ca - sometimes, during dissolution; tat - that (manifestation); tirohitam - not visible; aviddha-dá¹›k - He sees everything (in all these circumstances); sÄkṣī - the witness; ubhayam - both (manifestation and annihilation); tat Ä«ká¹£ate - sees everything, without loss of sight; saḥ - that Supreme Personality of Godhead; Ätma-mÅ«laḥ - self-sufficient, having no other cause; avatu - please give protection; mÄm - unto me; parÄt-paraḥ - He is transcendental to transcendental, or above all transcendence.
The Supreme Personality of Godhead has multipotencies (parÄsya Å›aktir vividhaiva Å›rÅ«yate). Therefore, as soon as He likes, He uses one of His potencies, and by that expansion He creates this cosmic manifestation. Again, when the cosmic manifestation is annihilated, it rests in Him. Nonetheless, He is infallibly the supreme observer. Under any circumstances, the Supreme Lord is changeless. He is simply a witness and is aloof from all creation and annihilation.