Srimad-Bhagavatam: Canto 8 - Chapter 1 - Verse 22-24


यस्य ब्रह्मादयो देवा वेदा लोकाश्चराचरा: ।नामरूपविभेदेन फल्ग्व्या च कलया कृता: ॥ २२ ॥यथार्चिषोऽग्ने: सवितुर्गभस्तयोनिर्यान्ति संयान्त्यसकृत् स्वरोचिष: ।तथा यतोऽयं गुणसम्प्रवाहोबुद्धिर्मन: खानि शरीरसर्गा: ॥ २३ ॥स वै न देवासुरमर्त्यतिर्यङ्न स्त्री न षण्ढो न पुमान् न जन्तु: ।नायं गुण: कर्म न सन्न चासन्निषेधशेषो जयतादशेष: ॥ २४ ॥


yasya brahmādayo devāvedā lokāś carācarāḥnāma-rūpa-vibhedenaphalgvyā ca kalayā kṛtāḥ


The Supreme Personality of Godhead creates His minor parts and parcels, the jīva-tattva, beginning with Lord Brahmā, the demigods and the expansions of Vedic knowledge [Sāma, Ṛg, Yajur and Atharva] and including all other living entities, moving and nonmoving, with their different names and characteristics. As the sparks of a fire or the shining rays of the sun emanate from their source and merge into it again and again, the mind, the intelligence, the senses, the gross and subtle material bodies, and the continuous transformations of the different modes of nature all emanate from the Lord and again merge into Him. He is neither demigod nor demon, neither human nor bird or beast. He is not woman, man, or neuter, nor is He an animal. He is not a material quality, a fruitive activity, a manifestation or nonmanifestation. He is the last word in the discrimination of “not this, not this,” and He is unlimited. All glories to the Supreme Personality of Godhead!


This is a summary description of the Supreme Personality of Godhead’s unlimited potency. That supreme one is acting in different phases by manifesting His parts and parcels, which are all simultaneously differently situated by His different potencies (parāsya śaktir vividhaiva śrūyate). Each and every potency is acting quite naturally (svābhāvikī jñāna-bala-kriyā ca). Therefore the Lord is unlimited. Na tat-samaś cābhyadhikaś ca dṛśyate: nothing is equal to Him, nor is anything greater than Him. Although He manifests Himself in so many ways, personally He has nothing to do (na tasya kāryaṁ karaṇaṁ ca vidyate), for everything is done by expansions of His unlimited energies.