Kṛṣṇa is actually bhoktā. Bhoktāraṁ yajña-tapasām (BG 5.29). So we are imitating Kṛṣṇa. This is our position. Everyone is trying to become Kṛṣṇa. The Māyāvādīs, although they have undergone penances, austerities—very strictly they follow the principles of spiritual life—but because they are under māyā, at the end they are thinking that "I am God, Purusa," the same disease, puruṣa. Purusa means bhoktā. That "I am Kṛṣṇa..." Bhoktāraṁ yajña... And even after advancing so much by austerities, penances, following regulative principle, the māyā is so strong that still, he is under this impression that "I am puruṣa." Not only ordinary puruṣa, but the Supreme Puruṣa, as Kṛṣṇa is described in the Bhagavad-gītā. Paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān, puruṣam śāśvata: (BG 10.12) "You are puruṣa." So māyā is so strong that after being kicked so many lives, life after life, still he is thinking, "I am puruṣa. I am enjoyer." This is the disease.
Therefore here it is said that eṣa prakṛti-saṅgena puruṣasya viparyayaḥ. His material life begun from this conception, that "I am puruṣa. I am enjoyer." And because he cannot give up this idea that "I am enjoyer," life after life he is viparyayaḥ, reverse condition. Reverse condition means... Because the living entity is part and parcel of God and God is sac-cid-ānanda-vigrahaḥ (Bs. 5.1), so we are also sac-cid-ānanda-vigrahaḥ, a small sac-cid-ānanda-vigrahaḥ, but our position is prakṛti, not puruṣa. Both of them... Just like Rādhā and Kṛṣṇa, They are of the same quality. Rādhā-kṛṣṇa-praṇaya-vikṛtir hlādinī-śaktir asmāt. They are one, but still, Rādhā is prakṛti, and Kṛṣṇa is puruṣa. Similarly, we are, although part and parcel of Kṛṣṇa, but we are prakṛti, and Kṛṣṇa is puruṣa. So by falsely, when we think of becoming puruṣa, this is called māyā or viparyayaḥ. That is stated here. Evaṁ prakṛti-saṅgena puruṣasya viparyayaḥ. Viparyayaḥ means he is meant for actually enjoying with the puruṣa. When the puruṣa and prakṛti, male and female, enjoy, they enjoy, they get the same pleasure, but one is puruṣa; one is prakṛti. Similarly, Kṛṣṇa is puruṣa, and we are prakṛti. If we enjoy with Kṛṣṇa, then the ānanda, sac-cid-ānanda, is there. That we have forgotten. We want to be puruṣa. So some way or other, this condition has come into existence, a false conception of becoming puruṣa, enjoyer. Then what is the result? The result is that we are trying to be enjoyer life after life, but we are being enjoyed; we are not enjoyer. We are simply struggling to become enjoyer. This is our position.