As stated previously by Nārada before Vyāsadeva (Bhāg. 1.5.20), idaṁ hi viśvaṁ bhagavān ivetaraḥ: this manifested world is the selfsame Personality of Godhead, but it appears to be something else beyond or besides the Lord. It appears so because of its being separated from the Lord by means of kāla. It is something like the tape-recorded voice of a person who is now separated from the voice. As the tape recording is situated on the tape, so the whole cosmic manifestation is situated on the material energy and appears separate by means of kāla. The material manifestation is therefore the objective manifestation of the Supreme Lord and exhibits His impersonal feature so much adored by impersonalist philosophers.