PURPORT

"The Supreme Lord has nothing to do, and no one is found to be equal to or greater than Him, for everything is done naturally and systematically by His multifarious energies." (Svetasvatara Upanisad 6.8) Creation, maintenance and annihilation are all conducted personally by the Supreme Personality of Godhead, and this is confirmed in Bhagavad-gita (mayadhyaksena prakrtih suyate sa-caracaram). Yet ultimately the Lord does not need to do anything, and therefore He is nirvikara, changeless. Because everything is done under His direction, He is called srsti-karta, the master of creation. Similarly, He is the master of annihilation. When a master sits in one place while his servants work in different duties, whatever the servants are doing is ultimately an activity of the master, although he is doing nothing (na tasya karyam karanam ca vidyate). The Lord's potencies are so numerous that everything is nicely done. Therefore, He is naturally still and is not directly the doer of anything in this material world.