Vibhūti-yoga in the Bhāgavata: The Lord’s Manifest Opulences and the Discipline of Control
सङ्ख्यानं परमाणूनां कालेन क्रियते मया । न तथा मे विभूतीनां सृजतोऽण्डानि कोटिश: ॥ ३९ ॥
saṅkhyānaṁ paramāṇūnāṁ kālena kriyate mayā na tathā me vibhūtīnāṁ sṛjato ’ṇḍāni koṭiśaḥ
အချိန်ကာလတစ်လျှောက် ငါသည် စကြဝဠာရှိ အဏုများကို ရေတွက်နိုင်သော်လည်း၊ မရေတွက်နိုင်သည့် စကြဝဠာများအတွင်း ငါထင်ရှားစေသော ငါ၏ ဗိဘူတိများကိုတော့ မရေတွက်နိုင်။
The Lord here explains that Uddhava should not expect a complete catalog of the Lord’s opulences, since even the Lord Himself finds no limit to such opulences. According to Śrīla Jīva Gosvāmī, kālena indicates that the Supreme Personality of Godhead is within every atom and can therefore easily calculate the total number of atoms. However, although the Lord is certainly omniscient, even He Himself cannot supply a finite number for His opulences, because they are infinite.
This verse states that although the Lord can count atoms through the power of Time, His own vibhūtis cannot be counted because His creative potency continuously manifests millions of universes.
In the Uddhava Gītā section, Krishna describes His divine manifestations and opulences to Uddhava, emphasizing that His greatness is not confined to a list—His potencies are inherently unlimited.
It encourages humility and devotion: finite intellect can measure many things, but the Supreme cannot be fully grasped by calculation—so one should combine learning with reverence, surrender, and steady bhakti.