SB 2.10.49, SB 2.10.50, SB 2.10.49-50

Sri Suta Gosvami was narrating the topics of creation and destruction of the material world, but it appears that the rsis headed by Saunaka were more inclined to hear of transcendental subjects which are on a higher level than the physical. There are two classes of men, namely those too much addicted to the gross body and the material world, and the others, on the higher level, who are interested more in transcendental knowledge. Srimad-Bhagavatam gives facility to everyone, both to the materialist and the transcendentalist. And by hearing Srimad-Bhagavatam, in the matter of the Lord's glorious activities both in the material world and in the transcendental world, men can derive equal benefit. The materialists are more interested in the physical laws, how they are acting, and they see wonders in those physical glamours. Sometimes, due to physical glamours, they forget the glories of the Lord. They should know definitely that physical activities and their wonders are all initiated by the Lord. The rose flower in the garden gradually takes its shape and color to become beautiful and sweet not by a blind physical law, although it appears like that. Behind that physical law there is the direction of the complete consciousness of the Supreme Lord, otherwise things cannot take shape so systematically. The artist draws a picture of a rose very nicely with all attention and artistic sense, and yet it does not become as perfect as the real rose. If that is the real fact, how can we say that the real rose has taken its shape without intelligence behind the beauty? This sort of conclusion is due to a poor fund of knowledge. One must know from the above description of creation and annihilation that the supreme consciousness is so omnipresent that it can take care of everything with perfect attention. That is the fact of the omnipresence of the Supreme Lord. There are persons, however, still more foolish than the gross materialists, who claim to be transcendentalists, and they claim to have such supreme all-pervading consciousness, but offer no proof. Such foolish persons cannot know what is going on behind the next wall, yet they are falsely proud of possessing the cosmic all-pervading consciousness of the Supreme Person. For them also, hearing of Srimad-Bhagavatam is a great help to open their eyes that by simply claiming supreme consciousness one does not become so, but actually one has to prove in the physical world that he has such supreme consciousness. The rsis of Naimisaranya, however, were above the gross materialists and the false transcendentalists, and thus they are always anxious to know the real truth in transcendental matters, as they are discussed by authorities.