This verse analytically differentiates the living entity from the Supreme Lord. The form of the Lord and the form of the conditioned soul are different because the Lord is always blissful whereas the conditioned soul is always under the threefold miseries of the material world. The Supreme Lord is sac-cid-ananda-vigraha [Bs. 5.1]. He derives ananda, bliss, from His own self. The Lords body is transcendental, spiritual, but because the conditioned soul has a material body, he has many bodily and mental troubles. The conditioned soul is always perturbed by attachment and detachment, whereas the Supreme Lord is always free from such dualities. The Lord is the supreme master of all the senses, whereas the conditioned soul is controlled by the senses. The Lord is the greatest, whereas the living entity is the smallest. The living entity is conditioned by the waves of material nature, but the Supreme Lord is transcendental to all actions and reactions. The expansions of the Supreme Lords body are innumerable (advaitam acyutam anadim ananta-rupam [Bs 5.33]), but the conditioned soul is limited to only one form. From history we learn that a conditioned soul, by mystic power, can sometimes expand into eight forms, but the Lords bodily expansions are unlimited. This means that the bodies of the Supreme Personality of Godhead have no beginning and no end, unlike the bodies of the living entities.