CC Madhya 6.145-146
prākṛta-śaktite tabe kaila vilokana
ataeva ‘aprākṛta’ brahmera netra-mana
bhagavān — the Supreme Personality of Godhead; bahu — many; haite — to become; yabe — when; kaila — made; mana — His mind; prākṛta — material; śaktite — on the energy; tabe — at that time; kaila — did; vilokana — glancing; se kāle — at that time; nāhi — not; janme — in creation; prākṛta — mundane; manaḥ-nayana — mind and eyes; ataeva — therefore; aprākṛta — transcendental; brahmera — of the Absolute Truth; netra-mana — eyes and mind.
Śrī Caitanya Mahāprabhu continued, “When the Supreme Personality of Godhead wished to become many, He glanced over the material energy. Before the creation there were no mundane eyes or mind; therefore the transcendental nature of the Absolute Truth’s mind and eyes is confirmed.
In the Chāndogya Upaniṣad (6.2.3), it is said, tad aikṣata bahu syāṁ prajāyeya. This statement confirms the fact that when the Supreme Personality of Godhead wishes to become many, the cosmic manifestation arises simply by His glancing over material energy. It may be noted that the Supreme Lord glanced over the material nature before the creation of this cosmic manifestation. Before the creation there were no material minds or material eyes; therefore the mind by which the Supreme Personality of Godhead desired to create is transcendental, and the eyes with which He glanced over material nature are also transcendental. Thus the Lord’s mind, eyes and other senses are all transcendental.