सर्वात्मनापि सर्वेण न भावो विद्यते क्वचित् ॥ ३८ ॥
guṇena guṇinā vinā
na bhāvo vidyate kvacit
As the Supreme Lord I am the basis of the living entity, of the modes of nature and of the mahat-tattva. Thus I am everything, and nothing whatsoever can exist without Me.
Without the manifestation of the mahat-tattva, or total material existence, and the jīva, or living entity, nothing can exist within the material world. Everything we experience is a combination of the living entity and matter, in its various subtle and gross categories. The Supreme Personality of Godhead is the entire basis of the existence of both the living entity and matter. Nothing can possibly exist even for a moment without the mercy of the Supreme Lord. One should not foolishly conclude that the Lord is therefore material. As has been clearly explained in this canto of the Bhāgavatam, both the living entity and the Supreme Lord are completely transcendental to material nature. The living entity, however, has the propensity to dream that he is material, whereas the Lord constantly remembers the transcendental position of both Himself and the conditioned dreaming entity. As the Lord is transcendental, His abode is also far beyond the reach of the modes of nature. The actual purpose of life is to understand by mature conviction the transcendental Lord, His transcendental abode, our own transcendental position and the process by which we may go back home, back to Godhead.