The supreme conscious, it will be explained in the Bhagavad-gītā in the chapter where the distinction between the jīva and īśvara is explained. Kṣetra-kṣetra-jña. This kṣetra-jña has been explained that the Lord is also kṣetra-jña, or conscious, and the jīvas, or the living beings, they are also conscious. But the difference is that a living being is conscious within his limited body, but the Lord is conscious of all bodies. Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati (BG 18.61).
The Lord lives within the core of heart in every living being, therefore He is conscious of the psychic movements, activities, of the particular jīva. We should not forget. It is also explained that the Paramātmā, or the Supreme Personality of Godhead, is living in everyone's heart as īśvara, as the controller and He is giving direction. He is giving direction. Sarvasya cāhaṁ hṛdi sanniviṣṭhaḥ (BG 15.15), everyone's heart He is situated, and He gives direction to act as he desires. The living entity forgets what to do. First of all he makes his determination to act in a certain way, and then he is entangled in the actions and reactions of his own karma. But after giving up one type of body, when he enters another type of body... Just like we give up one kind of dress, one type of dress, for another type of dress, similarly, it is explained in this Bhagavad-gītā that vāsāṁsi jīrṇāni yathā vihāya (BG 2.22). One, as one changes his different dresses, similarly the living entities, they are also changing different bodies, transmigration of the soul, and pulling on the actions and reactions of his past activities. So these activities can be changed when a living being is in the mode of goodness, in sanity, and he understands what sort of activities he should adopt, and if he does so, then the whole action and reactions of his past activities can be changed. Therefore karma is not eternal. Other things, out of the four, five items—īśvara, jīva, prakṛti, kāla, and karma—these four items are eternal, whereas the karma, the item known as karma, that is not eternal.
Now the conscious īśvara, the supreme conscious īśvara, and difference between the supreme conscious īśvara, or the Lord, and the living being is, in the present circumstances, is like this. Consciousness, consciousness of, both of the Lord and the living entities, they are, this consciousness is transcendental. It is not that this consciousness is generated by the association of this matter. That is a mistaken idea. The theory that consciousness develops under certain circumstances of material combination is not accepted in the Bhagavad-gītā. They cannot. Consciousness may be pervertedly reflected by the cover of material circumstances, just like light reflected through a colored glass may seem according to the color. Similarly, the consciousness of Lord, it is not materially affected. The Supreme Lord, just like Kṛṣṇa, He says that mayādhyakṣeṇa prakṛtiḥ (BG 9.10). When He descends in this material world, His consciousness is not materially affected. Had His consciousness been materially affected, He was unfit to speak about the transcendental subject matter in the Bhagavad-gītā. One cannot say anything about the transcendental world without being free from the materially contaminated consciousness. So the Lord was not materially contaminated. But our consciousness, at the present moment, is materially contaminated. So whole thing, as the Bhagavad-gītā teaches, we have to purify the materially contaminated consciousness and in that pure consciousness, the actions will be done. That will make us happy. We cannot stop. We cannot stop our activity. The activities are to be purified. And these purified activities are called bhakti. Bhakti means they are, they appear also just like ordinary activity, but they are not contaminated activities. They are purified activities. So an ignorant person may see that a devotee is working like an ordinary man, but a person with poor fund of knowledge, he does not know that the activities of a devotee or the activities of the Lord, they are not contaminated by the impure consciousness of matter, impurity of the three guṇas, modes of nature, but transcendental consciousness. So our consciousness is materially contaminated, we should know.