The Purāṇas are supplementary Vedic literatures. Because sometimes in the original Vedas the subject matter is too difficult for the common man to understand, the Purāṇas explain matters by the use of stories and historical incidents. In Śrīmad-Bhāgavatam (10.14.32) it is stated, "Mahārāja Nanda and the cowherd men and the other inhabitants of Vṛndāvana are very fortunate because the Supreme Brahman, the Personality of Godhead, full of bliss, is now engaged there in His eternal pastimes as their friend."
According to the verse beginning apāṇi-pādo javano grahītā (Śvetāśvatara Upaniṣad 3.19), although Brahman has no material hands and legs, He nonetheless walks in a very stately way and accepts everything that is offered to Him. This suggests that He has transcendental limbs and is therefore not impersonal. One who does not understand the Vedic principles simply stresses the impersonal, material features of the Supreme Absolute Truth and thus unceremoniously calls the Absolute Truth impersonal. The impersonalist, Māyāvādī philosophers want to establish the Absolute Truth as impersonal, but this contradicts the Vedic literature. Although the Vedic literature confirms the fact that the Supreme Absolute Truth has multiple energies, the Māyāvādī impersonalists still try to establish that the Absolute Truth has no energy. The fact remains, however, that the Absolute Truth is full of energy and is a person as well. It is not possible to establish Him as impersonal.
According to the Viṣṇu Purāṇa (6.7.61–3), the living entities are considered kṣetra-jña energy. Although the living entity is part and parcel of the Supreme Lord and is fully cognizant, he still becomes entrapped by material contamination and thus suffers all the miseries of material life. Such living entities live in different ways according to the degree of their entanglement in material nature. The original energy of the Supreme Lord is spiritual and nondifferent from the Supreme Absolute Personality of Godhead. The living entity is called the marginal energy of the Supreme Lord, and the material energy is called the inferior energy. On account of his inert, material inebriety, the living entity in the marginal position becomes entangled with the inferior energy, matter. At that time he forgets his spiritual significance, identifies himself with the material energy and thereby becomes subjected to the threefold miseries. Only when he is free from such material contamination can he be situated in his proper position.
According to Vedic instructions, one should understand the constitutional position of the living entity, the position of the Lord, the position of material energy, and their interrelations. First of all, one should try to understand the constitutional position of the Supreme Lord, the Personality of Godhead. The Supreme Personality of Godhead has an eternal, cognizant, blissful body, and His spiritual energy is distributed as eternity, knowledge and bliss. In His blissful identity can be found His pleasure potency, in His eternal identity He is the cause of everything, and in His cognizant identity He is the supreme knowledge. Indeed, the word kṛṣṇa indicates that supreme knowledge. In other words, the Supreme Personality, Kṛṣṇa, is the reservoir of all knowledge, all pleasure and all eternity. The supreme knowledge of Kṛṣṇa is exhibited in three different energies—internal, marginal and external. By virtue of His internal energy He exists in Himself with His spiritual paraphernalia, by means of His marginal energy He exhibits Himself as the living entities, and by means of His external energy He exhibits Himself as the material world. Behind each and every exhibition of energy there is the background of eternity, His pleasure potency and His cognizance potency.
The conditioned soul is the marginal potency overpowered by the external potency. However, when the marginal potency comes under the influence of the spiritual potency, it becomes eligible for love of Godhead. The Supreme Lord enjoys six kinds of opulences, and no one can establish that He is formless or that He is without energy. If someone claims so, his contention is completely opposed to the Vedic instructions. Actually, the Supreme Personality of Godhead is the master of all energies. The living entity, however, being His infinitesimal part and parcel, can be overpowered by the material energy.