Lord Brahmā said: “The Supreme Personality of Godhead, being beyond birth and death, is eternal. He has no material qualities. Yet He is the ocean of unlimited auspicious qualities. He is subtler than the most subtle, He is invisible, and His form is inconceivable. He is worshipable for all the demigods. Innumerable universes exist within His form, and therefore He is never separated from these universes by time, space or circumstances. He is the chief and the pradhāna. Although He is the beginning, the middle and the end of the material creation, the idea of pantheism conceived by Māyāvādī philosophers has no validity. The Supreme Personality of Godhead controls the entire material manifestation through His subordinate agent, the external energy. Because of His inconceivable transcendental position, He is always the master of the material energy. The Supreme Personality of Godhead, in His various forms, is always present even within this material world, but the material qualities cannot touch Him. One can understand His position only by His instructions, as given in Bhagavad-gītā.” As stated in Bhagavad-gītā (10.10), dadāmi buddhi-yogaṁ tam. Buddhi-yoga means bhakti-yoga. Only through the process of bhakti-yoga can one understand the Supreme Lord.