kālaḥ svabhāvaḥ sad-asan-manaś ca
dravyaṁ vikāro guṇa indriyāṇi
virāṭ svarāṭ sthāsnu cariṣṇu bhūmnaḥ
That the material creation is not permanent has been discussed many times hereinbefore. The material creation is but a temporary exhibition of the material energy of the Almighty God. This material manifestation is necessary to give a chance to the conditioned souls who are unwilling to associate with the Lord in the relationship of loving transcendental service. Such unwilling conditioned souls are not allowed to enter into the liberated life of spiritual existence because at heart they are not willing to serve. Instead, they want to enjoy themselves as imitation Gods. The living entities are constitutionally eternal servitors of the Lord, but some of them, because of misusing their independence, do not wish to serve; therefore they are allowed to enjoy the material nature, which is called māyā, or illusion. It is called illusion because the living beings under the clutches of māyā are not factually enjoyers, although they think that they are, being illusioned by māyā. Such illusioned living entities are given a chance at intervals to rectify their perverted mentality of becoming false masters of the material nature, and they are imparted lessons from the Vedas about their eternal relationship with the Supreme Lord Kṛṣṇa (vedaiś ca sarvair aham eva vedyaḥ). So the temporary creation of the material manifestation is an exhibition of the material energy of the Lord, and to manage the whole show the Supreme Lord incarnates Himself as the Kāraṇārṇavaśāyī Viṣṇu just as a magistrate is deputed by the government to manage affairs temporarily. This Kāraṇodakaśāyī Viṣṇu causes the manifestation of material creation by looking over His material energy (sa aikṣata). In the first volume of this book we have already discussed to some extent the explanation of the verse jagṛhe pauruṣaṁ rūpam. The duration of the illusory play of material creation is called a kalpa, and we have already discussed the creation’s taking place in kalpa after kalpa. By His incarnation and the activities of His potencies, the complete ingredients of creation, namely time, space, cause, result, mind, the gross and subtle elements and their interactional modes of nature — goodness, passion and ignorance — and then the senses and their reservoir source, the gigantic universal form as the second incarnation Garbhodakaśāyī Viṣṇu, and all living beings, both moving and standing, which come out of the second incarnation, all became manifested. Ultimately, all these creative elements and the creation itself are but manifestations of the Supreme Lord’s potencies; nothing is independent of the control of the Supreme Being. This first incarnation in the material creation, namely Kāraṇārṇavaśāyī Viṣṇu, is the plenary part of the original Personality of Godhead, Śrī Kṛṣṇa, described in the Brahma-saṁhitā (5.48) as follows:
jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ
viṣṇur mahān sa iha yasya kalā-viśeṣo
govindam ādi-puruṣaṁ tam ahaṁ bhajāmi
All the innumerable universes are maintained only during the breathing period of Mahā-Viṣṇu, or Kāraṇārṇavaśāyī Viṣṇu, who is only a plenary part of Govinda, the original Personality of Godhead Lord Kṛṣṇa.