The Supreme Lord walks and does not walk. He is far away, but He is very near as well. He is within everything, and yet He is outside of everything.
Here is a description of some of the Supreme Lord’s transcendental activities, executed by His inconceivable potencies. The contradictions given here prove the inconceivable potencies of the Lord. “He walks, and He does not walk.” Ordinarily, if someone can walk, it is illogical to say he cannot walk. But in reference to God, such a contradiction simply serves to indicate His inconceivable power. With our limited fund of knowledge we cannot accommodate such contradictions, and therefore we conceive of the Lord in terms of our limited powers of understanding. For example, the impersonalist philosophers of the Māyāvāda school accept only the Lord’s impersonal activities and reject His personal feature. But the members of the Bhāgavata school, adopting the perfect conception of the Lord, accept His inconceivable potencies and thus understand that He is both personal and impersonal. The bhāgavatas know that without inconceivable potencies there can be no meaning to the words “Supreme Lord.”
We should not take it for granted that because we cannot see God with our eyes the Lord has no personal existence. Śrī Īśopaniṣad refutes this argument by declaring that the Lord is far away but very near also. The abode of the Lord is beyond the material sky, and we have no means to measure even this material sky. If the material sky extends so far, then what to speak of the spiritual sky, which is altogether beyond it? That the spiritual sky is situated far, far away from the material universe is confirmed in the Bhagavad-gītā (15.6). But despite the Lord’s being so far away, He can at once, within less than a second, descend before us with a speed swifter than that of the mind or wind. He can also run so swiftly that no one can surpass Him. This has already been described in the previous verse.
Yet when the Personality of Godhead comes before us, we neglect Him. Such foolish negligence is condemned by the Lord in the Bhagavad-gītā (9.11), where He says that the foolish deride Him, considering Him a mortal being. He is not a mortal being, nor does He come before us with a body produced of material nature. There are many so-called scholars who contend that the Lord descends in a body made of matter, just like an ordinary living being. Not knowing His inconceivable power, such foolish men place the Lord on an equal level with ordinary men.
In the Brahma-saṁhitā (5.35) it is said that Govinda, the primeval Lord, enters everything by His plenary portion. He enters the universe as well as all the atoms of the universe. He is outside in His virāṭ form, and He is within everything as antaryāmī. As antaryāmī He witnesses everything that is going on, and He awards us the results of our actions as karma-phala. We ourselves may forget what we have done in previous lives, but because the Lord witnesses our actions, the results of our actions are always there, and we have to undergo the reactions nonetheless.
The fact is that there is nothing but God within and without. Everything is a manifestation of His different energies, like the heat and light emanating from a fire, and in this way there is a oneness among His diverse energies. Although there is oneness, however, the Lord in His personal form still enjoys unlimitedly all the pleasures enjoyed minutely by the tiny part-and-parcel living entities.