Daśa-lakṣaṇam: The Ten Topics, Virāṭ-Puruṣa Sense-Manifestation, and the Supreme Shelter (Āśraya)
द्रव्यं कर्म च कालश्च स्वभावो जीव एव च । यदनुग्रहत: सन्ति न सन्ति यदुपेक्षया ॥ १२ ॥
dravyaṁ karma ca kālaś ca svabhāvo jīva eva ca yad-anugrahataḥ santi na santi yad-upekṣayā
ပစ္စည်းဓာတ်၊ ကမ္မ၊ အချိန်၊ သဘာဝ(ဂုဏ်) နှင့် ဇီဝတို့သည် အားလုံး ဘုရား၏ ကရုဏာကြောင့်သာ တည်ရှိသည်။ ဘုရားက မလှည့်မကြည့်လျှင် ခဏချင်း အားလုံး မရှိတော့သည်။
The living entities are the enjoyers of the material ingredients, time, modes, etc., because they want to lord it over the material nature. The Lord is the supreme enjoyer, and the living entities are meant to assist the Lord in His enjoyment and thus participate in the transcendental enjoyment of everyone. The enjoyer and the enjoyed both participate in enjoyment, but, deluded by the illusory energy, the living entities want to become the enjoyer like the Lord, although they are not meant for such enjoyment. The jīvas, the living entities, are mentioned in the Bhagavad-gītā as the Lord’s superior nature, or parā prakṛti, and so also it is mentioned in the Viṣṇu Purāṇa. Therefore the living entities are never the puruṣas, or the factual enjoyers. As such, the spirit of enjoyment by the living entity in the material world is false. In the spiritual world the living entities are pure in nature, and therefore they are associates in the enjoyment of the Supreme Lord. In the material world the spirit of enjoyment of the living entities by dint of their own actions ( karma ) gradually fades by the laws of nature, and thus the illusory energy dictates in the ears of the conditioned souls that they should become one with the Lord. This is the last snare of the illusory energy. When the last illusion is also cleared off by the mercy of the Lord, the living entity again becomes reinstated in his original position and thus becomes actually liberated. For this attainment of liberation from the material clutches, the Lord creates the material world, maintains it for some time (one thousand years of His measurement, as stated in the previous verse), and then again annihilates it by His will. The living entities are therefore completely dependent on the mercy of the Lord, and all their so-called enjoyments by scientific improvement are crushed into dust when the Lord desires.
This verse states that matter, action, time, nature, and the jīva exist by the Lord’s favor, and when He withdraws His regard, they cease to be manifest.
In Canto 2, Śukadeva is teaching Parīkṣit the Bhāgavatam’s core tattva: all categories of existence are dependent on the Supreme Lord, encouraging exclusive surrender and devotion.
See outcomes as ultimately governed by the Lord; do your duty sincerely, reduce pride and anxiety, and cultivate bhakti by remembering that all power and existence rest on His grace.