The word acyutamsam is used because the Supreme Personality of Godhead is Sad-aisvarya-purna, full in the opulences of wealth, strength, fame, knowledge, beauty and renunciation. The Supreme Godhead is never separated from His personal opulences. As stated in the Brahma-samhita (5.39), ramadi-murtisu kala-niyamena tisthan: the Lord is always situated with all His plenary expansions, such as Rama, Nrsimha and Varaha. Therefore the word acyutamsam is specifically used here, signifying that the Lord is always present with His plenary expansions and opulences. There is no need to think of the Lord artificially as yogis do. Dhyanavasthita-tad-gatena manasa pasyanti yam yoginah (Bhag. 12.13.1). Yogis meditate upon the Supreme person within the mind. For a devotee, however, the Lord is present, and His presence need only be awakened through initiation by a bona fide spiritual master. The Lord did not need to live within the womb of Devaki, for His presence within the core of her heart was sufficient to carry Him. One is here forbidden to think that Krsna was begotten by Vasudeva within the womb of Devaki and that she carried the child within her womb.

When Vasudeva was sustaining the form of the Supreme Personality of Godhead within his heart, he appeared just like the glowing sun, whose shining rays are always unbearable and scorching to the common man. The form of the Lord situated in the pure, unalloyed heart of Vasudeva is not different from the original form of Krsna. The appearance of the form of Krsna anywhere, and specifically within the heart, is called dhama. Dhama refers not only to Krsnas form, but to His name, His form, His quality and His paraphernalia. Everything becomes manifest simultaneously.

Thus the eternal form of the Supreme Personality of Godhead with full potencies was transferred from the mind of Vasudeva to the mind of Devaki, exactly as the setting suns rays are transferred to the full moon rising in the east.

Krsna, the Supreme Personality of Godhead, entered the body of Devaki from the body of Vasudeva. He was beyond the conditions of the ordinary living entity. When Krsna is there, it is to be understood that all His plenary expansions, such as Narayana, and incarnations like Lord Nrsimha and Varaha, are with Him, and they are not subject to the conditions of material existence. In this way, Devaki became the residence of the Supreme Personality of Godhead, who is one without a second and the cause of all creation. Devaki became the residence of the Absolute Truth, but because she was within the house of Kamsa, she looked just like a suppressed fire, or like misused education. When fire is covered by the walls of a pot or is kept in a jug, the illuminating rays of the fire cannot be very much appreciated. Similarly, misused knowledge, which does not benefit the people in general, is not very much appreciated. So Devaki was kept within the prison walls of Kamsas palace, and no one could see her transcendental beauty, which resulted from her conceiving the Supreme Personality of Godhead.

Commenting upon this verse, Sri Viraraghava Acarya writes, vasudeva-devaki jatharayor hrdayayor bhagavatah sambandhah. The Supreme Lords entrance into the womb of Devaki from the heart of Vasudeva was a heart-to-heart relationship.