Because the Lord possesses in full the six opulences of wealth, strength, fame, beauty, knowledge and renunciation, He alone is beyond the spell of material nature. Unless the living entity is situated in Kṛṣṇa consciousness, he cannot approach the Supreme Personality of Godhead. Yet the Lord, by His omnipotency, can dictate from within as the Supersoul how a living entity can gradually come to Him even while performing his ordinary work. As the Lord advises in the Bhagavad-gītā, “Whatever you do, do it for Me; whatever you eat, first offer it to Me; whatever charity you want to give, first give it to Me; and whatever austerities and penances you want to perform, perform them for Me.” In this way the karmīs are directed gradually to develop Kṛṣṇa consciousness. Similarly, Kṛṣṇa directs the philosophers to approach Him gradually by discriminating between Brahman and māyā, for at last, when one is mature in knowledge, he surrenders unto Kṛṣṇa. As Kṛṣṇa says in the Bhagavad-gītā, “After many, many births, the wise philosopher surrenders unto Me.” The yogīs are also directed to concentrate their meditation upon Kṛṣṇa within the heart, and by such a continued process of Kṛṣṇa consciousness they can also become free from the clutches of the material energy. The devotees, however, are engaged in devotional service with love and affection from the very beginning, and therefore the Lord personally directs them so that they can approach Him without difficulty or deviation. This is stated in the Bhagavad-gītā. Only by the grace of the Lord can the living entity understand the exact position of Brahman, Paramātmā and Bhagavān.
The statements of the personified Vedas give clear evidence that the Vedic literature is presented only for understanding Kṛṣṇa. The Bhagavad-gītā confirms that through all the Vedas it is Kṛṣṇa alone who has to be understood. Kṛṣṇa is always enjoying, either in the material world or in the spiritual world; because He is the supreme enjoyer, for Him there is no distinction between the material and spiritual worlds. The material world is an impediment for the ordinary living entities because they are under its control, but Kṛṣṇa, being the controller of the material world, has nothing to do with the impediments it offers. Therefore, in different parts of the Upaniṣads, the Vedas declare, “The Supreme Brahman is eternal, full of all knowledge and all bliss. That one Supreme Personality of Godhead exists in the heart of every living entity.” Because of His all-pervasiveness, He is able to enter not only into the hearts of the living entities, but even into the atoms also. As the Supersoul, He is the controller of all activities of the living entities. He lives within all of them and witnesses their actions, allowing them to act according to their desires and also giving them the results of their different activities. He is the living force of all things, but He is transcendental to the material qualities. He is omnipotent; He is expert in manufacturing everything, and on account of His superior, natural knowledge, He can bring everyone under His control. As such, He is everyone’s master. He is sometimes manifest on the surface of the globe, but He is simultaneously within all matter. Desiring to expand Himself in multiforms, He glanced over the material energy, and thus innumerable living entities became manifest. Everything is created by His superior energy, and everything in His creation appears to be perfectly done, without deficiency. Those who aspire for liberation from this material world must therefore worship the Supreme Personality of Godhead, the ultimate cause of all causes. He is just like the total mass of earth, from which varieties of earthly pots are manufactured: the pots are made of earthly clay, they rest on the earth, the original cause of all varieties of manifestation.
Employing this analogy of Brahman with earth, the impersonalists especially stress the Vedic statement sarvaṁ khalv idaṁ brahma: “Everything is Brahman.” The impersonalists do not take into account the varieties of manifestation emanating from the supreme cause, Brahman. They simply consider that everything emanates from Brahman and after destruction merges into Brahman and that the intermediate stage of manifestation is also Brahman. But although the Māyāvādīs believe that prior to its manifestation the cosmos was in Brahman, after creation it remains in Brahman, and after destruction it merges into Brahman, they do not know what Brahman is. The Brahma-saṁhitā, however, clearly describes Brahman: “The living entities, space, time and the material elements like fire, earth, sky, water and mind constitute the total cosmic manifestation, known as Bhūḥ, Bhuvaḥ and Svaḥ, which is manifested by Govinda. It flourishes on the strength of Govinda and after annihilation enters into and is conserved in Govinda.” Lord Brahma therefore says, “I worship Lord Govinda, the original personality, the cause of all causes.”