यस्यानुभूति: कालेन लयोत्पत्त्यादिनास्य वै । स्वतोऽन्यस्माच्च गुणतो न कुतश्चन रिष्यति ॥ ३२ ॥ तं क्लेशकर्मपरिपाकगुणप्रवाहै- रव्याहतानुभवमीश्वरमद्वितीयम् । प्राणादिभि: स्वविभवैरुपगूढमन्यो मन्येत सूर्यमिव मेघहिमोपरागै: ॥ ३३ ॥
yasyānubhūtiḥ kālena layotpatty-ādināsya vai svato ’nyasmāc ca guṇato na kutaścana riṣyati
The one Supreme Lord, without a second, is never touched by distress, by the ripening of karma, or by the flow of the modes of nature; yet ordinary people imagine Him covered by prāṇa and other elements born of His own power, as if the sun were veiled by clouds, snow, or an eclipse.
Things of this world are inevitably destroyed by one means or another. Time itself causes the eventual decay of every created being — a fruit, for instance, which may grow ripe but then must either rot or be eaten. Some things, like lightning, destroy themselves as soon as they are manifested, while others are destroyed suddenly by external agents, as a clay pot is by a hammer. Even in living bodies and other things whose existence continues for some time, there is a constant flux of various qualities that are destroyed and replaced by others.
This verse states that the Lord’s direct awareness is never diminished by time or by cosmic creation and dissolution.
To establish that the Supreme is transcendental—never altered by material qualities—so devotees do not mistake Him as a product of matter.
It encourages steadiness in devotion: when everything changes, one can take shelter of the unchanging Supreme as the stable center.