PURPORT

The Munḍaka Upanisad completely distinguishes the Lord from the living entities. The living entity is subjected to the reactions of fruitive activity, whereas the Lord simply witnesses such activity and bestows the results. According to the living entity's desires, he is wandering from one body to another and from one planet to another, under the direction of the Supreme Personality of Godhead, Paramatma. However, when the living entity comes to his senses by the mercy of the Lord, he is awarded devotional service. Thus he is saved from the clutches of maya. At such a time he can see his eternal friend, the Supreme Personality of Godhead, and become free from all lamentation and hankering. This is confirmed in Bhagavad-gita (18.54), where the Lord says, brahma-bhūtaḥ prasannatma na socati na kahksati: "One who is thus transcendentally situated at once realizes the Supreme Brahman. He never laments nor desires to have anything." Thus it is definitely proved that the Supreme Personality of Godhead is the master of all potencies and that the living entities are always subjected to these potencies. That is the difference between mayadhisa and maya-vasa.