One Supreme Controller
The Yamadutas suspected that there was a ruler even above Yamaraja. To eradicate their doubts, Yamaraja immediately replied, Yes, there is one supreme controller above everything. Yamaraja is in charge of some of the moving living entities, namely the human beings, but the animals, who also move, are not under his control. Only human beings have consciousness of right and wrong, and among them only those who perform sinful activities come under the control of Yamaraja. Therefore although Yamaraja is a controller, he is only a departmental controller of a few living entities. There are other demigods who control many other departments, but above them all is one supreme controller, Krsna. Isvarah paramah krsnah: [Bs. 5.1] the supreme controller is Krsna. Others, who control their own departments in the affairs of the universe, are insignificant in comparison to Krsna, the supreme controller. As Krsna says in the Bhagavad-gita (7.7), mattah parataram nanyat kincid asti dhananjaya: My dear Dhananjaya [Arjuna], no one is superior to Me. Therefore Yamaraja immediately cleared away the doubts of his assistants, the Yamadutas, by confirming that there is a supreme controller above all others.
In this material world, everyone is controlled by the laws of nature, regardless of who he is. Whether one is a human being, a demigod, an animal, a tree, or a plant, one is controlled by the laws of nature, and behind this natural control is the Supreme Personality of Godhead. Krsna confirms this in the Bhagavad-gita (9.10): mayadhyaksena prakrtih suyate sa-caracaram. The material nature is working under My direction and producing all moving and nonmoving beings. Thus the natural machine works under Krsnas control.

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