So either material world or spiritual world, they are two different energies of the Supreme Lord: parasya brahmaṇaḥ śaktiḥ. They are śakti. Parasya. Just like here it is said, paraḥ pumān. Parasya. Parasya means beyond this material world. That is paraḥ. Śaṅkarācārya also, he admits, nārāyaṇaḥ paraḥ avyaktāt: "Nārāyaṇa, the Supreme Personality of Godhead, Nārāyaṇa, He is paraḥ. He is beyond this material world." So paraḥ pumān. So Kṛṣṇa is paraḥ pumān. Īśvaraḥ paramaḥ kṛṣṇaḥ (Bs. 5.1). Paramaḥ or paraḥ, the same thing. Paramaḥ, the Supreme, or beyond this material world.
Here there are īśvaras. They are . . . up to Lord Brahmā, Lord Śiva, Indra, Candra, there are many īśvaras. But Kṛṣṇa does not belong to this material world. Kṛṣṇa is paraḥ pumān. He is also puruṣa, He is also controller, but not the controller like Lord Śiva, Lord Brahmā, Indra, Candra, or president this, president that. We are . . . there are so many controller. And even in this planet there are so many controller: the president of India, president of America, and so on, so on. Similarly, there are many presidents in innumerable planets. The president of the sun planet, that is also mentioned in the śāstra. His name is there: Vivasvān. The president of the sun planet, his name is Vivasvān. That is stated in the Bhagavad-gītā. The Candra is the president of the moon planet. Sūrya, Sūrya is Vivasvān. So everywhere there is a president or predominating deity. But above all of them is Kṛṣṇa. Therefore He is called paraḥ pumān, param, "Not within this material world."