The fact is that ultimately the Absolute Truth is the Supreme Person. But because He acts through His different potencies, which are impossible for the gross materialists to see, the materialists accept Him as impersonal. For example, one can observe the personal artistic work in a painting of a flower, and one can understand that the color adjustment, the shape and so on have demanded the minute attention of an artist. The artist's work is clearly exhibited in a painting of different blooming flowers. But the gross materialist, without seeing the hand of God in such artistic manifestations as the actual flowers blooming in nature, concludes that the Absolute Truth is impersonal. Actually, the Absolute is personal, but He is independent. He does not require to personally take a brush and colors to paint the flowers, for His potencies act so wonderfully that it appears as if flowers have come into being without the aid of an artist. The impersonal view of the Absolute Truth is accepted by less intelligent men, because unless one is engaged in the service of the Lord one cannot understand how the Supreme is acting—one cannot even know the Lord's name. Everything about the Lord's activities and personal features is revealed to the devotee only through his loving service attitude.
In the Bhagavad-gītā it is clearly said, bhoktāraṁ yajña-tapasām: (BG 5.29) "The Lord is the enjoyer of all sacrifices and of the results of all austerities." Then the Lord says, sarva-loka-maheśvaram: "I am the proprietor of all planets." So that is the position of the Supreme Personality of Godhead. While He is present in Goloka Vṛndāvana enjoying transcendental pleasure in the company of His eternal associates—the gopīs and the cowherd boys—all over the creation His potencies are acting under His direction, without disturbing His eternal pastimes.