hitāvatīṛnasya ka īśire ’sya
kālena yair vā vimitāḥ su-kalpair
bhū-pāṁśavaḥ khe mihikā dyu-bhāsaḥ
Śrīla Sanātana Gosvāmī explains that Lord Kṛṣṇa is guṇātmā, “the soul of all superior qualities,” because He gives them life. For example, one may discuss in an abstract way such qualities as generosity, intelligence and mercy, but they come to life only when a living person exhibits them. Thus Lord Kṛṣṇa is guṇātmā because He descends to the material world and reestablishes religious principles by exhibiting all godly qualities Himself and inspiring them in others. A living entity who develops the transcendental qualities found in the Lord receives immeasurable benefit and eventually goes with the Lord back to His own abode, where all living beings are liberated and fully endowed with the transcendental nature.
Śrīla Sanātana Gosvāmī further explains that the Lord manifests a specific spiritual quality for the benefit of each living entity. Since there are innumerable living entities within the confines of the material creation, the Lord manifests infinite qualities. Thus every conditioned soul can appreciate the Supreme Lord in a particular way.
The example is given here that even if the most learned scholars could someday count the particles of earth, snow and light, they would still fail to understand the qualities of the Lord. In this example earth, snow and light are progressively more subtle; thus it is to be understood that there is an increasing difficulty in counting their virtually infinite particles.
According to Śrīla Viśvanātha Cakravartī Ṭhākura, great personalities like Lord Saṅkarṣaṇa actually have counted the number of atoms on the earth, and even the molecules in the entire universe. Yet even such a personality as Saṅkarṣaṇa, who has been continuously chanting the glories of the Lord since time immemorial, has not even approached a final count of those glories.
Lord Kṛṣṇa exhibits His most astonishing qualities during His childhood pastimes in Vṛndāvana, where He steals butter from the cowherd ladies, dances with His girlfriends, and plays with His cowherd boyfriends as their most dear companion. Although appearing like ordinary human activities, such sublime pastimes embody Lord Kṛṣṇa’s immeasurable and innumerable beautiful transcendental qualities, which are the life and soul of the pure devotees.