Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
स वाच्यवाचकतया भगवान् ब्रह्मरूपधृक् । नामरूपक्रिया धत्ते सकर्माकर्मक: पर: ॥ ३६ ॥
sa vācya-vācakatayā bhagavān brahma-rūpa-dhṛk nāma-rūpa-kriyā dhatte sakarmākarmakaḥ paraḥ
Beliau, Bhagavan, menampakkan diri dalam rupa rohani sebagai sandaran nama, rupa, sifat, lila, para pengiring, dan keanekaragaman transendental-Nya; walau tak tersentuh oleh perbuatan, Ia tampak seakan terlibat di dalamnya.
Whenever there is a need of material creation, the transcendental Personality of Godhead accepts forms in the material world for creation, maintenance and destruction. One should be intelligent enough to know His activities in truth and not be biased to conclude that He descends to the material world by accepting a form created by material nature. Any form accepted from the material nature has its affection for everything done in the material world. A conditioned soul who accepts a material form for undergoing a certain term of material activities is subjected to the laws of matter. But here in this verse it is clearly stated that although the forms and activities of the Lord appear to be the same as those of a conditioned soul, they are supernatural and impossible for the conditioned soul. He, the Supreme Personality of Godhead, is always unaffected by such activities. In the Bhagavad-gītā (4.14) the Lord says:
This verse says the Supreme Lord manifests as both the signifier (sound/word) and the signified (meaning), indicating He pervades revelation, language, and the reality those words describe.
Śukadeva explains that although the Lord is beyond material action and inaction, He freely reveals Himself through name, form, and līlā for creation, guidance, and the devotion of seekers—without being bound like a conditioned soul.
Act responsibly while remembering the Supreme as the ultimate reality behind all roles and labels; perform duties without egoistic bondage, cultivating devotion and inner detachment.