According to Śrīla Jīva Gosvāmī, the Gaṇeśa and Durgā mentioned in this verse are not the same personalities present within the material world; rather, they are eternal associates of the Lord in Vaikuṇṭha. In this world Gaṇeśa, the son of Lord Śiva, is famous for awarding financial success, and the goddess Durgā, the wife of Lord Śiva, is famous as the external, illusory potency of the Supreme Lord. The personalities mentioned here, however, are eternally liberated associates of the Lord who reside in the spiritual sky, beyond the material manifestation. Śrīla Jīva Gosvāmī quotes from various Vedic literatures to prove that the name Durgā may also indicate the internal potency of the Lord, who is nondifferent from Him. The external, or covering, potency of the Lord expands from this original Durgā. The Durgā of the material world, called Mahā-māyā, assumes the function of bewildering the living entities. Thus a devotee should not fear becoming polluted by worshiping the Durgā mentioned here, who has the same name as illusion, but rather the devotee must show respect to these eternal servitors of the Supreme Lord in Vaikuṇṭha.