Srila Bhaktivinoda Thakura, in clarifying verses 171-179, states that the meaning of these stanzas is very simple but that the purport is a little difficult to understand. Generally, conditioned souls forget Krsna when they are enticed by the material, external energy. Consequently they are called krsna-bahirmukha-bereft of their relationship with Krsna. When such a living entity comes under the jurisdiction of the material energy, he is sent into one of the innumerable material universes created by the material energy to give a chance to conditioned souls to enjoy their desires in the material world. Being very eager to enjoy the fruits of their activities, conditioned souls become involved in the actions and reactions of material life. Consequently one has to enjoy and suffer the results of karma. However, if a conditioned soul becomes Krsna conscious, the karma of his pious and impious activities is completely destroyed. Simply by becoming a devotee, one is bereft of all the reactions of karma. Similarly, simply by the desire of a devotee, a conditioned soul can attain liberation and transcend the results of karma. If everyone is liberated in this way, one may conclude that according to the sweet will of the devotee, the material world exists or does not exist. Ultimately, however, it is not the sweet will of the devotee but the will of the Supreme Personality of Godhead, who, if He so desires, can completely annihilate the material creation. There is no loss on His part. The owner of millions of cows does not consider the loss of one she-goat. Similarly, Lord Krsna is the proprietor of both material and spiritual universes. The material world constitutes only one-fourth of His creative energy. If, according to the desire of the devotee, the Lord completely destroys the creation, He is so opulent that He will not mind the loss.