PURPORT

The Supreme Personality of Godhead has multipotencies (parasya saktir vividhaiva sruyate). Therefore, as soon as He likes, He uses one of His potencies, and by that expansion He creates this cosmic manifestation. Again, when the cosmic manifestation is annihilated, it rests in Him. Nonetheless, He is infallibly the supreme observer. Under any circumstances, the Supreme Lord is changeless. He is simply a witness and is aloof from all creation and annihilation.