Kapila Muni is accepted as an incarnation of the Supreme Personality of Godhead, Krsna. Here the word adyah means the origin of all living entities, and pumsam isvarah means the Lord (isvara) of the living entities (isvarah paramah krsnah [Bs. 5.1]). Kapila Muni is the direct expansion of Krsna, who is the sun of spiritual knowledge. As the sun dissipates the darkness of the universe, so when the light of the Supreme Personality of Godhead comes down, it at once dissipates the darkness of maya. We have our eyes, but without the light of the sun our eyes are of no value. Similarly, without the light of the Supreme Lord, or without the divine grace of the spiritual master, one cannot see things as they are.