SB 3.9.14
sasvat svarupa-mahasaiva nipita-bheda-
mohaya bodha-dhisanaya namah parasmai
visvodbhava-sthiti-layesu nimitta-lila-
rasaya te nama idam cakrmesvaraya
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Let me offer my obeisances unto the Supreme Transcendence, who is eternally distinguished by His internal potency. His indistinguishable impersonal feature is realized by intelligence for self-realization. I offer my obeisances unto Him who by His pastimes enjoys the creation, maintenance and dissolution of the cosmic manifestation.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Lord is eternally distinguished from the living entities by His internal potency, although He is also understood in His impersonal feature by self-realized intelligence. Devotees of the Lord, therefore, offer all respectful obeisances unto the impersonal feature of the Lord. The word rasa is significant herein. The rasa dance is performed by Lord Krsna in the company of the cowherd damsels at Vrndavana, and the Personality of Godhead Garbhodakasayi Visnu is also engaged in rasa enjoyment with His external potency, by which He creates, maintains and dissolves the entire material manifestation. Indirectly, Lord Brahma offers his respectful obeisances unto Lord Sri Krsna, who is factually ever engaged in rasa enjoyment with the gopis, as confirmed in the Gopala-tapani Upanisad in the following words: parardhante so ’budhyata gopa-veso me purusah purastad avirbabhuva. The distinction between the Lord and the living entity is definitely experienced when there is sufficient intelligence to understand His internal potency, as distinguished from the external potency by which He makes possible the material manifestation.