Text 24
sa eva jīva-lokasya
māyā-mohita-cetasaḥ
vidhatse svena vīryeṇa
śreyo dharmādi-lakṣaṇam
saḥ — that Transcendence; eva — certainly; jīva-lokasya — of the conditioned living beings; māyā-mohita — captivated by the illusory energy; cetasaḥ — by the heart; vidhatse — execute; svena — by Your own; vīryeṇa — influence; śreyaḥ — ultimate good; dharma-ādi — four principles of liberation; lakṣaṇam — characterized by.
And yet, though You are beyond the purview of the material energy, You execute the four principles of liberation characterized by religion and so on for the ultimate good of the conditioned souls.
The Personality of Godhead, Śrī Kṛṣṇa, out of His causeless mercy, descends to the manifested world without being influenced by the material modes of nature. He is eternally beyond the material manifestations. He descends out of His causeless mercy only to reclaim the fallen souls who are captivated by the illusory energy. They are attacked by the material energy, and they want to enjoy her under false pretexts, although in essence the living entity is unable to enjoy. One is eternally the servitor of the Lord, and when he forgets this position he thinks of enjoying the material world, but factually he is in illusion. The Lord descends to eradicate this false sense of enjoyment and thus reclaim conditioned souls back to Godhead. That is the all-merciful nature of the Lord for the fallen souls.