īśvaro vai bhavān kila
cakṣuḥ sūrya ivoditaḥ
Kapila Muni is accepted as an incarnation of the Supreme Personality of Godhead, Kṛṣṇa. Here the word ādyaḥ means “the origin of all living entities,” and puṁsām īśvaraḥ means “the Lord (īśvara) of the living entities” (īśvaraḥ paramaḥ kṛṣṇaḥ). Kapila Muni is the direct expansion of Kṛṣṇa, who is the sun of spiritual knowledge. As the sun dissipates the darkness of the universe, so when the light of the Supreme Personality of Godhead comes down it at once dissipates the darkness of māyā. We have our eyes, but without the light of the sun our eyes are of no value. Similarly, without the light of the Supreme Lord, or without the divine grace of the spiritual master, one cannot see things as they are.