The conditioned soul has friends and enemies. He is affected by the good qualities and the faults of his position. The Supreme Lord, however, is always transcendental. Because He is the isvara, the supreme controller, He is not affected by duality. It may therefore be said that He sits in the core of everyones heart as the neutral witness of the causes and effects of ones activities, good and bad. We should also understand that udasina, neutral, does not mean that He takes no action. Rather, it means that He is not personally affected. For example, a court judge is neutral when two opposing parties appear before him, but he still takes action as the case warrants. To become completely neutral, indifferent, to material activities, we should simply seek shelter at the lotus feet of the supreme neutral person.