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ejac ca kiñcid vyatiriktam asti
vidyāḥ kalās te tanavaś ca sarvā
hiraṇyagarbho ’si bṛhat tri-pṛṣṭhaḥ
The word param means “the supreme cause,” and aparam means “the effect.” The supreme cause is the Supreme Personality of Godhead, and the effect is material nature. The living entities, both moving and nonmoving, are controlled by the Vedic instructions in art and science, and therefore they are all expansions of the external energy of the Supreme Personality of Godhead, who is the center as the Supersoul. The brahmāṇḍas, the universes, exist during the duration of a breath of the Supreme Lord (yasyaika-niśvasita-kālam athāvalambya jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ). Thus they are also within the womb of the Supreme Personality of Godhead, Mahā-Viṣṇu. Nothing, therefore, is separate from the Supreme Lord. This is the philosophy of acintya-bhedābheda-tattva.