"You know the goal to be attained by the devotee (para) and the non-devotee (avara). You are the superintendent of all results, and thus knowing what is proper, you bestow results to each according to what he deserves. Though you dispense karmic fruits, you are not bound by karma because you are above matter (avisva). By your maya sakti you create this world when necessary. To do that, you are the overseer of the universe (visva drasta). Therefore you are the cause of the universe (pradhana), giving it life and transformation."

The reason for such pastimes is given in this verse. You are knowledge of the destination of all beings since you are one with knowledge, but you cannot be understood. You are visible to the eyes of all (sarvādhyākṣāya). The universe does not exist in you (aviśvāya). But it was seen in your stomach (viśvāya). When Brahmā’s illusion was removed, you remained as a witness of the universe with yogurt rice in your hand with a nature of not hiding anything (tad-draṣtṛe), not showing that you performed all those feats. But in each of the four-handed forms you were the cause and maintenance of the universe (hetave). As the shelter of contrary qualities, Kṛṣṇa is shown have inconceivable śakti. By that his power is shown. This was mentioned before. Since you are the abode of contrary qualities you should be merciful to Kāliya who is to be punished.

I offer respects to you who know in truth the good and bad goals of the good and bad peopḷe (parāvara-gati-jñāya). You are the controller of all good people and even the bad people who reject you. You are devoid of the waking, dreaming and sleeping (aviśvāya) but you accept these states for pastimes (viśvāya). You are the witness of these three states (tad-draṣṭre) and you are their cause. Though there are many other contrary qualities in the Lord, these are the famous ones mentioned in the scriptures. By using virodhālaṅkara, the greatness of the Lord is revealed. This is the nature of Bhagavān. In an ocean, many rivers of different natures flow. He is similar. He is without qualities and with qualities beyond matter. Though these are opposite qualities, they merge happily in the Lord—the impersonal into the personal and the personal into the impersonal since he has a form of eternity, knowledge and bliss. Para-brahman is beyond logic and can be known only by his mercy. As bhagavān he is endowed with the highest powers. This is explained in Bhāgavatāmṛta. As he is the shelter of contrary qualities, though living in Vṛndāvana, he is most merciful and he also can punish.