The subject matter of the Caitanya-caritāmṛta primarily deals with what is beyond this material creation. The cosmic material expansion is called māyā, illusion, because it has no eternal existence. Because it is sometimes manifested and sometimes not, it is regarded as illusory. But beyond this temporary manifestation is a higher nature, as indicated in the Bhagavad-gītā (8.20):
- paras tasmāt tu bhāvo ’nyo ’vyakto ’vyaktāt sanātanaḥ
- yaḥ sa sarveṣu bhūteṣu naśyatsu na vinaśyati
"Yet there is another unmanifested nature, which is eternal and is transcendental to this manifested and unmanifested matter. It is supreme and is never annihilated. When all in this world is annihilated, that part remains as it is." The material world has a manifested state (vyakta) and a potential, unmanifested state (avyakta). The supreme nature is beyond both the manifested and the unmanifested material nature. This superior nature can be understood as the living force, which is present in the bodies of all living creatures.