sa cÄpi yatra puruá¹£o
viÅ›va-sthity-udbhavÄpyayaḥ
muktvÄtma-mÄyÄá¹ mÄyeÅ›aḥ
Å›ete sarva-guhÄÅ›ayaḥ
saḥ - He; ca - also; api - as He is; yatra - where; puruá¹£aḥ - the Personality of Godhead; viÅ›va - the material worlds; sthiti - maintenance; udbhava - creation; apyayaḥ - annihilation; muktvÄ - without being touched; Ätma-mÄyÄm - own energy; mÄyÄ-īśaḥ - the Lord of all energies; Å›ete - does lie on; sarva-guhÄ-Å›ayaḥ - one who lies in everyone s heart.
Undoubtedly the form of the Lord who was seen by BrahmÄ must be transcendental; otherwise how could He simply look upon the creative energy without being touched? It is understood also that the same puruá¹£a lies in the heart of every living entity. This also requires proper explanation.