yac-chaktir asti jagad-aṇḍa-cayā yad-antaḥ
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
Kṛṣṇa is the highest of all entities. In Him is an entity which is termed cit (spiritual) which is distinct from the principle of limitation. By His inconceivable power, He can at will create numberless universes. All the mundane universes owe their origin to the transformation of His external potency. Again His abode is beyond human conception; since all worlds, limited and spiritual (cit) exist in Him and He resides simultaneously in His fullness and entirety in all the atoms in all the worlds. All-pervasiveness is only a localized aspect of the majesty of Kṛṣṇa, the Lord of all. Though He is all-pervasive yet in His existence everywhere in a medium shape consists His spiritual Lordship beyond human conception. This argument favors the doctrine of simultaneous inconceivable distinction and nondistinction, and knocks down the contaminating Māyāvāda and other allied doctrines.