bhūteṣv ātmātmanā tataḥ
ubhayaṁ mayy atha pare
One should properly understand the relationships among the material objects of this world, the elements comprising their basic substance, the individual spirit souls and the one Supreme Soul. The various objects of material enjoyment, such as pots, rivers and mountains, are manufactured from the basic material elements — earth, water, fire and so on. These elements pervade material things as their cause, while the spirit souls pervade them in their special role as their enjoyer (svātmanā). And ultimately, the material elements, their products and the living entities are all manifested within and pervaded by the imperishable, perfectly complete Supreme Soul, Kṛṣṇa.
A jñānī with realization of these facts should feel no separation from the Lord in any situation, but the gopīs of Vraja are much more elevated in their Kṛṣṇa consciousness than ordinary jñānīs. Because of their intense love for Kṛṣṇa in His most humanlike, all-attractive aspect as a young cowherd boy, Kṛṣṇa’s internal potency, Yoga-māyā, covered their knowledge of His majestic aspects, such as His all-pervasiveness. Thus the gopīs were able to relish the intense ecstasy caused by their love in separation from Him. Only in jest is Śrī Kṛṣṇa ascribing to them a lack of spiritual discrimination.