As a great devotee of Kṛṣṇa, King Parīkṣit was already liberated, but for clarification he was asking various questions of Śukadeva Gosvāmī. In the previous chapter, King Parīkṣit's question was, "What is the ultimate goal of the Vedas?" And Śukadeva Gosvāmī explained the matter, giving authoritative descriptions from the disciplic succession, from Sanandana down to Nārāyaṇa Ṛṣi, Nārada, Vyāsadeva and then Śukadeva himself. The conclusion was that devotional service, or bhakti, is the ultimate goal of the Vedas. A neophyte devotee may question, "If the ultimate goal of life, or the conclusion of the Vedas, is to elevate oneself to the platform of devotional service, then why is it observed that a devotee of Lord Viṣṇu is generally not very prosperous materially, whereas a devotee of Lord Śiva is found to be very opulent?" In order to clarify this matter, Parīkṣit Mahārāja asked Śukadeva Gosvāmī, "My dear Śukadeva Gosvāmī, it is generally found that those who engage in the worship of Lord Śiva, whether in human, demoniac or demigod society, become materially very opulent, although Lord Śiva himself lives just like a poverty-stricken person. On the other hand, the devotees of Lord Viṣṇu, who is the controller of the goddess of fortune, do not appear very prosperous, and sometimes they are even found living without any material opulence at all. Lord Śiva lives underneath a tree or in the snow of the Himalayan Mountains. He does not even construct a house for himself, but still the worshipers of Lord Śiva are very rich. Kṛṣṇa, or Lord Viṣṇu, however, lives very opulently, whether in Vaikuṇṭha or in the material world, but His devotees appear poverty-stricken. Why is this so?"
Mahārāja Parīkṣit's question is very intelligent. The two classes of devotees, namely the devotees of Lord Śiva and the devotees of Lord Viṣṇu, are always in disagreement. Even today in India these two classes of devotees still criticize each other, and especially in South India the followers of Rāmānujācārya and the followers of Śaṅkarācārya hold occasional meetings for understanding the Vedic conclusion. Generally, the followers of Rāmānujācārya come out victorious in such meetings. So Parīkṣit Mahārāja wanted to clarify the situation by asking this question of Śukadeva Gosvāmī. That Lord Śiva lives as a poor man although his devotees appear very opulent, whereas Lord Kṛṣṇa, or Lord Viṣṇu, is always opulent and yet His devotees appear poverty-stricken, is a situation which appears contradictory and puzzling to a discriminating person.
Replying to King Parīkṣit's inquiry, Śukadeva Gosvāmī said that Lord Śiva is the master of the material energy. The material energy is represented by goddess Durgā, and because Lord Śiva happens to be her husband, goddess Durgā is completely under his subjugation. Thus Lord Śiva is understood to be the master of this material energy. The material energy is manifested in three qualities, namely goodness, passion and ignorance, and therefore Lord Śiva is the master of these three qualities. Although he is in association with these qualities for the benefit of the conditioned soul, Lord Śiva is their director and is not affected. In other words, although the conditioned soul is affected by the three qualities, Lord Śiva, being their master, is not.