namah samaya suddhaya
purusaya paraya ca
vasudevaya sattvaya
tubhyam bhagavate namah
namahwe offer our respectful obeisances; samayawho is equal to everyone; suddhayawho is never contaminated by sinful activities; purusayaunto the Supreme Person; parayatranscendental; caalso; vasudevayaliving everywhere; sattvayawho is in the transcendental position; tubhyamunto You; bhagavatethe Supreme Personality of Godhead; namahobeisances.
Dear Lord, You have no enemies or friends. Therefore You are equal to everyone. You cannot be contaminated by sinful activities, and Your transcendental form is always beyond the material creation. You are the Supreme Personality of Godhead because You remain everywhere within all existence. You are consequently known as Vasudeva. We offer You our respectful obeisances.
The Supreme Personality of Godhead is known as Vasudeva because He lives everywhere. The word vas means to live. As stated in Brahma-samhita, eko py asau racayitum jagad-anda-kotim: [Bs. 5.35] the Lord, through His plenary portion, enters into each and every universe to create the material manifestation. He also enters into each and every heart in all living entities and into each and every atom also (paramanu-cayantara-stham). Because the Supreme Lord lives everywhere, He is known as Vasudeva. Although He lives everywhere within the material world, He is not contaminated by the modes of nature. The Lord is therefore described in Isopanisad as apapa-viddham. He is never contaminated by the modes of material nature. When the Lord descends on this planet, He acts in many ways. He kills demons and performs acts not sanctioned by the Vedic principles, that is, acts considered sinful. Even though He acts in such a way, He is never contaminated by His action. He is therefore described herein as suddha, meaning always free from contamination. The Lord is also sama, equal to everyone. In this regard, He states in Bhagavad-gita (9.29), samoham sarva-bhutesu na me dvesyo sti na priyah: the Lord has no one as His friend or enemy, and He is equal to everyone.
The word sattvaya indicates that the form of the Lord is not material. It is sac-cid-ananda-vigrahah. Isvarah paramah krsnah sac-cid-ananda-vigrahah [Bs. 5.1]. His body is different from our material bodies. One should not think that the Supreme Personality of Godhead has a material body, like ours.

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