Lord Śiva said, “My dear Lord, You are the worshipable object of the Vedic hymns. One who does not know You considers the impersonal brahmajyoti to be the ultimate Supreme Absolute Truth, without knowledge that You exist behind Your spiritual effulgence in Your eternal abode. My dear Lord, You are therefore called Parabrahman. Indeed, the words paraṁ brahman have been used in the Bhagavad-gītā to identify You. Saintly persons who have completely cleansed their hearts of all material contamination can realize Your transcendental form, although You are all-pervading like the sky, unaffected by any material thing. Only the devotees can realize You, and no one else. In the impersonalists’ conception of Your supreme existence, the sky is just like Your navel, fire is Your mouth, and water is Your semen. The heavenly planets are Your head, all the directions are Your ears, the earth (Urvī) is Your lotus feet, the moon is Your mind, and the sun is Your eye. As far as I am concerned, I act as Your ego. The ocean is Your abdomen, and the King of heaven, Indra, is Your arm. Trees and plants are the hairs on Your body, the clouds are the hair on Your head, and Lord Brahmā is Your intelligence. All the great progenitors, known as Prajāpatis, are Your symbolic representatives. And religion is Your heart. The impersonal feature of Your supreme body is conceived of in this way, but You are ultimately the Supreme Person. The impersonal feature of Your supreme body is only a small expansion of Your energy. You are likened to the original fire, and Your expansions are its light and heat.”
Lord Śiva continued: “My dear Lord, since You are manifested universally, the different parts of the universe are the different parts of Your body, and by Your inconceivable potency You can simultaneously be both localized and universal. In the Brahma-saṁhitā we also find it stated that although You always remain in Your abode, Goloka Vṛndāvana, You are present everywhere. As stated in the Bhagavad-gītā, You appear in order to protect the devotees, and thus Your appearance indicates good fortune for all the universe. All of the demigods are directing different affairs of the universe by Your grace only. Thus the seven upper planetary systems are maintained by Your grace. At the end of this creation, all manifestations of Your energies, whether in the shape of demigods, human beings or lower animals, enter into You, and all immediate and remote causes of the cosmic manifestation rest in You without distinctive features of existence. Ultimately, there is no possibility of distinction between You and any other thing on an equal level with You or subordinate to You. You are simultaneously the cause of this cosmic manifestation and its ingredients as well. You are the Supreme Whole, one without a second. In the phenomenal manifestation there are three stages: the stage of consciousness, the stage of semiconsciousness in dreaming, and the stage of unconsciousness. But Your Lordship is transcendental to all these different material stages of existence. You exist, therefore, in a fourth dimension, and Your appearance and disappearance do not depend on anything beyond Yourself. You are the supreme cause of everything, but of You there is no cause. You Yourself cause Your own appearance and disappearance. Despite Your transcendental position, my Lord, in order to show Your six opulences and advertise Your transcendental qualities, You have appeared in Your different incarnations—fish, tortoise, boar, Nṛsiṁha, Keśava and others—by Your personal manifestation; and You have appeared as different living entities by Your separated manifestations. By Your internal potency You appear as the different incarnations of Viṣṇu, and by Your external potency You appear as the phenomenal world.
“On a cloudy day, to the common man’s eyes the sun appears to be covered. But the fact is that because the sunshine creates the cloud, the sun can never actually be covered, even though the whole sky may be cloudy. Similarly, less intelligent men claim that there is no God, but when the manifestation of different living entities and their activities is visible, enlightened persons see You present in every atom and through the via media of Your external and marginal energies. Your unlimitedly potent activities are experienced by the most enlightened devotees, but those who are bewildered by the spell of Your external energy identify themselves with this material world and become attached to society, friendship and love. Thus they embrace the threefold miseries of material existence and are subjected to the dualities of pain and pleasure, sometimes drowning in the ocean of attachment and sometimes being taken out of it.
“My dear Lord, only by Your mercy and grace can the living entity get the human form of life, which is a chance to get out of the miserable condition of material existence. However, a person who possesses a human body but who cannot bring his senses under control is carried away by the waves of sensual enjoyment. As such, he cannot take shelter of Your lotus feet and thus engage in Your devotional service. The life of such a person is very unfortunate, and anyone living such a life of darkness is certainly cheating himself and thus cheating others also. Therefore, human society without Kṛṣṇa consciousness is a society of cheaters and the cheated.