CC Madhya 6.145-146
prākṛta-śaktite tabe kaila vilokana
ataeva ‘aprākṛta’ brahmera netra-mana
In the Chāndogya Upaniṣad (6.2.3), it is said, tad aikṣata bahu syāṁ prajāyeya. This statement confirms the fact that when the Supreme Personality of Godhead wishes to become many, the cosmic manifestation arises simply by His glancing over material energy. It may be noted that the Supreme Lord glanced over the material nature before the creation of this cosmic manifestation. Before the creation there were no material minds or material eyes; therefore the mind by which the Supreme Personality of Godhead desired to create is transcendental, and the eyes with which He glanced over material nature are also transcendental. Thus the Lord’s mind, eyes and other senses are all transcendental.