नृभि: क्रियाभिर्व्यवहारवर्त्मसु ।
व्याख्यायते लौकिकवैदिकैर्जनै: ॥ ३१ ॥
nṛbhiḥ kriyābhir vyavahāra-vartmasu
evaṁ vacobhir bhagavān adhokṣajo
vyākhyāyate laukika-vaidikair janaiḥ
yathā — just as; hiraṇyam — gold; bahudhā — in many forms; samīyate — appears; nṛbhiḥ — to men; kriyābhiḥ — in terms of different functions; vyavahāra-vartmasu — in ordinary usage; evam — similarly; vacobhiḥ — in varying terms; bhagavān — the Personality of Godhead; adhokṣajaḥ — the transcendental Lord, who is inconceivable to material senses; vyākhyāyate — is described; laukika — mundane; vaidikaiḥ — and Vedic; janaiḥ — by men.
According to their different purposes, men utilize gold in various ways, and gold is therefore perceived in various forms. In the same way, the Supreme Personality of Godhead, who is inaccessible to material senses, is described in various terms, both ordinary and Vedic, by different types of men.
All those who are not pure devotees of the Supreme Lord are basically trying to exploit the Lord and His energies. According to their strategy of exploitation, they conceive of and describe the Absolute Truth in various ways. In Bhagavad-gītā and Śrīmad-Bhāgavatam the Absolute Truth presents Himself as He actually is for the benefit of sincere people who do not foolishly try to conceptually manipulate the Supreme Godhead.