स्वशक्त्या मायया युक्त: सृजत्यत्ति च पाति च ॥ २६ ॥
sva-śaktyā māyayā yuktaḥ
sṛjaty atti ca pāti ca
eṣaḥ — this; bhūtāni — all created beings; bhūta-ātmā — the Supersoul of all living entities; bhūta-īśaḥ — the controller of everyone; bhūta-bhāvanaḥ — the maintainer of everyone; sva-śaktyā — through His energy; māyayā — the external energy; yuktaḥ — through such agency; sṛjati — creates; atti — annihilates; ca — and; pāti — maintains; ca — and.
The Supreme Personality of Godhead is the Supersoul of all living entities. He is the controller and maintainer of everyone; through the agency of His external energy, He creates, maintains and annihilates everyone.
There are two kinds of energies in the matter of creation. The Lord creates this material world through His external, material energy, whereas the spiritual world is a manifestation of His internal energy. He is always associated with the internal energy, but He is always aloof from the material energy. Therefore in Bhagavad-gītā (9.4) the Lord says, mat-sthāni sarva-bhūtāni na cāhaṁ teṣv avasthitaḥ: “All living entities are living on Me or on My energy, but I am not everywhere.” He is personally always situated in the spiritual world. In the material world also, wherever the Supreme Lord is personally present is to be understood as being the spiritual world. For example, the Lord is worshiped in the temple by pure devotees. The temple is therefore to be understood as being the spiritual world.