Srimad Bhagavatam Canto 08, Chapter 03, Text 04

SB 8.3.4

yah svatmanidam nija-mayayarpitam
 kvacid vibhatam kva ca tat tirohitam
aviddha-drk saksy ubhayam tad iksate
 sa atma-mulo ’vatu mam parat-parah
 
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
The Supreme Personality of Godhead, by expanding His own energy, keeps this cosmic manifestation visible and again sometimes renders it invisible. He is both the supreme cause and the supreme result, the observer and the witness, in all circumstances. Thus He is transcendental to everything. May that Supreme Personality of Godhead give me protection.
 
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada: 
 
The Supreme Personality of Godhead has multipotencies (parasya saktir vividhaiva sruyate). Therefore, as soon as He likes, He uses one of His potencies, and by that expansion He creates this cosmic manifestation. Again, when the cosmic manifestation is annihilated, it rests in Him. Nonetheless, He is infallibly the supreme observer. Under any circumstances, the Supreme Lord is changeless. He is simply a witness and is aloof from all creation and annihilation.

 

Srimad Bhagavatam Canto 08, Chapter 03, Text 03
Srimad Bhagavatam Canto 08, Chapter 03, Text 05