'visnu'-rupa hana kare jagat palane
gunatita visnu--sparsa nahi maya-sane
visnu-rupa—Lord Krsna in His form as Visnu; hana—becoming; kare—does; jagat palane—maintenance of the material world; guna-atita—beyond the material qualities, transcendental; visnu—Lord Visnu; sparsa—touching; nahi—there is not; maya-sane—with maya, the material energy.
"In this way, the Supreme Personality of Godhead in His form of Visnu maintains the entire material world. Since He is always beyond the material qualities, the material nature cannot touch Him.
The influence of the material energy cannot touch Lord Visnu as she touches Lord Brahma and Lord Siva. Therefore it is said that Lord Visnu is transcendental to the material qualities. The incarnations of the material qualities-Lord Siva and Lord Brahma-are under the jurisdiction of the external energy. Lord Visnu, however, is different. In the mantras of the Rg Veda it is said: om tad visnoh paramam padam (Rg Veda-samhita 1.22.20). The words paramam padam indicate that He is transcendental to the material qualities. Because Lord Visnu is not within the jurisdiction of the material qualities, He is always superior to the living entities who are controlled by material energy. This is one of the differences between the Supreme Lord and the living entities. Lord Brahma is a very powerful living entity, and Lord Siva is even more powerful. Therefore Lord Siva is not accepted as a living entity, but at the same time is not considered to be on the level of Lord Visnu.
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