देजच्च किञ्चिद्व्यतिरिक्तमस्ति ।
विद्या: कलास्ते तनवश्च सर्वा
हिरण्यगर्भोऽसि बृहत्त्रिपृष्ठ: ॥ ३२ ॥
ejac ca kiñcid vyatiriktam asti
vidyāḥ kalās te tanavaś ca sarvā
hiraṇyagarbho ’si bṛhat tri-pṛṣṭhaḥ
tvattaḥ — from you; param — higher; na — not; aparam — lower; api — even; anejat — not moving; ejat — moving; ca — and; kiñcit — anything; vyatiriktam — separate; asti — there is; vidyāḥ — knowledge; kalāḥ — its parts; te — of you; tanavaḥ — features of the body; ca — and; sarvāḥ — all; hiraṇya-garbhaḥ — the one who keeps the universe within his abdomen; asi — you are; bṛhat — greater than the greatest; tri-pṛṣṭhaḥ — transcendental to the three modes of material nature.
There is nothing separate from you, whether it be better or lower, stationary or moving. The knowledge derived from the Vedic literatures like the Upaniṣads, and from all the sub-limbs of the original Vedic knowledge, form your external body. You are Hiraṇyagarbha, the reservoir of the universe, but nonetheless, being situated as the supreme controller, you are transcendental to the material world, which consists of the three modes of material nature.
The word param means “the supreme cause,” and aparam means “the effect.” The supreme cause is the Supreme Personality of Godhead, and the effect is material nature. The living entities, both moving and nonmoving, are controlled by the Vedic instructions in art and science, and therefore they are all expansions of the external energy of the Supreme Personality of Godhead, who is the center as the Supersoul. The brahmāṇḍas, the universes, exist during the duration of a breath of the Supreme Lord (yasyaika-niśvasita-kālam athāvalambya jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ). Thus they are also within the womb of the Supreme Personality of Godhead, Mahā-Viṣṇu. Nothing, therefore, is separate from the Supreme Lord. This is the philosophy of acintya-bhedābheda-tattva.