na tvāṁ paśyanti bhūtāni
paśyantaṁ mohitāni te
The Lord exists as the Supersoul within everything. He also appears in various incarnations or sometimes empowers a devotee to act as an incarnation. All such forms of the Lord are unknown to the nondevotees. The bewildered conditioned souls think that the supreme enjoyer, Śrī Kṛṣṇa, is actually meant to be enjoyed by them for their sense gratification. Praying to God for specific material benedictions and assuming God’s creation to be their personal property, the nondevotees cannot understand the actual form of the Lord. They therefore remain foolish and bewildered. Within the universe everything is subject to creation, maintenance and destruction, and thus the Supersoul is the only actual controller in the material world. Unfortunately, when the Supersoul appears in various incarnations to clarify His position, ignorant persons think that the Supersoul is merely another creation of the modes of material nature. As stated in this verse, they cannot see that person who is actually seeing them, and simply remain bewildered.