SB 10.16.48
paravara-gati-jñaya
sarvadhyaksaya te namah
avisvaya ca visvaya
tad-drastre ’sya ca hetave
Translation:
Obeisances unto You, who know the destination of all things, superior and inferior, and who are the presiding regulator of all that be. You are distinct from the universal creation, and yet You are the basis upon which the illusion of material creation evolves, and also the witness of this illusion. Indeed, You are the root cause of the entire world.
Purport:
The words para and avara indicate superior, subtle elements and inferior, gross ones. The words also indicate superior personalities devotees of the Lord and inferior personalities, who are unaware of the glories of God. Lord Krsna knows the destiny of all superior and inferior entities, animate and inanimate, and as the Supreme Absolute Truth He remains in His unique position above everything, as indicated by the word sarvadhyaksaya.