ayam tu saksad bhagavams try-adhisah
kuta-stha atma kalayavatirnah
yasminn avidya-racitam nirarthakam
pasyanti nanatvam api pratitam
ayam—this King; tu—then; saksat—directly; bhagavan—the Supreme Personality of Godhead; tri-adhisah—the master of the three planetary systems; kuta-sthah—without any change; atma—the Supersoul; kalaya—by a partial plenary expansion; avatirnah—descended; yasmin—in whom; avidya-racitam—created by nescience; nirarthakam—without meaning; pasyanti—they see; nanatvam—material variegatedness; api—certainly; pratitam—understood.
This King is the master of the three worlds, and he is directly empowered by the Supreme Personality of Godhead. He is without change, and he is an incarnation of the Supreme known as a saktyavesa-avatara. Being a liberated soul and completely learned, he sees all material varieties as meaningless because their basic principle is nescience.
The reciters of these prayers are describing the transcendental qualities of Prthu Maharaja. These qualities are summarized in the words saksad bhagavan. This indicates that Maharaja Prthu is directly the Supreme Personality of Godhead and therefore possesses unlimited good qualities. Being an incarnation of the Supreme Personality of Godhead, Maharaja Prthu could not be equaled in his excellent qualities. The Supreme Personality of Godhead is fully equipped with six kinds of opulences, and King Prthu was also empowered in such a way that he could display these six opulences of the Supreme Personality of Godhead in full.
The word kuta-stha, meaning “without change,” is also very significant. There are two kinds of living entities—nitya-mukta and nitya-baddha. A nitya-mukta never forgets his position as the eternal servant of the Supreme Personality of Godhead. One who does not forget this position and knows that he is part and parcel of the Supreme Lord is nitya-mukta. Such a nitya-mukta living entity represents the Supersoul as His expansion. As stated in the Vedas, nityo nityanam. Thus the nitya-mukta living entity knows that he is an expansion of the supreme nitya, or the eternal Supreme Personality of Godhead. Being in such a position, he sees the material world with a different vision. The living entity who is nitya-baddha, or eternally conditioned, sees the material varieties as being actually different from one another. In this connection we should remember that the embodiment of the conditioned soul is considered to be like a dress. One may dress in different ways, but a really learned man does not take dresses into consideration. As stated in Bhagavad-gita (5.18):
“The humble sage, by virtue of true knowledge, sees with equal vision a learned and gentle brahmana, a cow, an elephant, a dog and a dog-eater [outcaste].”
Thus a learned man does not look upon the dresses that externally cover the living entity, but sees the pure soul within the varieties of dress and knows very well that the varieties of dress are the creation of nescience (avidya-racitam). Being a saktyavesa-avatara, empowered by the Supreme Personality of Godhead, Prthu Maharaja did not change his spiritual position, and consequently there was no possibility of his viewing the material world as reality.

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