The first meaning of the verses is as follows. "How can the people of this world know your form?" "My form is beyond the gunas, called the paramatma, perceived everywhere. I am Paramatma (atma), knowledge (jnana maya) beyond maya-- in other words, cit--and have no relation with the gunas, though I am the creator, due to my acintya sakti (suddha). Though existing within the bodies, I am separate (vyati rikta). Though I am the controller of the gunas, I have no relation to the gunas. But that paramatma can be inferred through the material functions of the mind during waking, sleeping and dreaming." Bhagavatam supports this elsewhere. "You can be inferred from the gunas." (Sb.10.2.25) "The supreme Lord is perceived in all living entities through perception and inference by intelligence." (Sb 2.2.35). The meaning for the gopis is as follows. "I (atma), being full of knowledge (jnanamaya), though residing in Mathura, am always conscious of you, and never forget you. Though I stay in Mathura, I remain uncontaminated by association with those women (suddha), because saddened by your sorrow of separation, how could I get pleasure from other women? Thus I remain separate from them (vyatirikta), for I continue to dwell on your qualities such as beauty and sweetness (guna anvayah). Similarly I can be perceived by you with your mental faculties, during sleeping, dreaming and waking states. In deep sleep you can perceive my general form and qualities as paramatma. In dreams you can perceive my particular form and qualities. In waking state you can perceive me directly, in sweet meetings with you, with laughing and dancing and other pastimes."

The first meaning is as follows. The ātmā is endowed with knowledge. “Until this time we considered that you had a form dark in complexion, with moderate-sized limbs, which causes the greatest astonishment. But now you teach us that you have acintya-śakti, spreading everywhere as the material cause (upādāna) and as the antaryāmī. Because of this we are not actually separated from you. This form cannot be seen by anyone. Therefore you are said to be without a form. That you have a form can be understood only by you. What is the use of that teaching to us? We realize the self as a limited body. How can we who are material bodies, associate with you, endowed with pure spirit?” Ātmā is filled with knowledge. That ātmā is perceived by everyone in particular functions by the mental states of waking, sleeping and dreaming. In deep sleep one recognizes one’s condition by a statement of recognition like “I slept soundly.” By the strength of this logic one can come to the same conclusion concerning the states of dreaming and waking. Since ātmā is knowledge, and is thus the very form of knowledge, it is self-revealing. Though it is connected with the guṇas, since it is different (vyatirikta) from unsteady mental functions, the ātmā is pure. You should be happy with my ātmā, the form of knowledge, which pervading everything and is the material cause of everything, since it is one with your ātmās having similar nature. What is the use of miserable thoughts arising from external meeting? The second meaning is as follows. That form of mine discerned by you is realized by you in deep sleep, dreams and waking state, since by meditation on me as if you were in deep sleep, my form shines within you. jāgrat-svapna-suṣupteṣu yogasthasya ca yoginaḥ / yā kācin manaso vṛttiḥ sā bhavaty acyutāśrayā // All the yogī’s mental functions of waking, dreaming and deep sleep take shelter of the Lord. Garuḍa Purāṇa The ātmā is then described. That form has various skills and knowledge (jṣāna-mayaḥ). It is without faults (śuddhaḥ). It is superior to all else (vyatiriktaḥ). It is endowed with all good qualities (guṇānvayaḥ). The third meaning is as follows. My form is that which is realized by you in waking, dreaming and deep sleep and takes shelter in your minds. That form is described in Gautamīya-tantra. navīna-nīrada-śyāmaṁ nīlendīvaralocanam vallavī-nandanaṁ vande kṛṣṇa-goplāla-rūpiṇam I offer respects to the form of the cowherd Kṛṣṇa, with blue lotus eyes, having the complexion of a new dark cloud. The prayer is in the present tense to indicate cultivation at all times. By seeing the examples in such scriptures, the eternal nature of these forms is understood.

“Why do you say that I create by māyā? Actually the jīva has no relationship with the material body. What to speak of me, the Lord. I have a relationship with the body.” He gives an example. The ātmā is perceived by functions of the mind. Waking etc. created by these functions are māyā, not actual. Or you always are always seen by me. You are ātmā, my self, out of extreme respect. Or you are ātmā because of non-difference by intense prema. Because of mutual affection, there is no sense of difference. You are perceived by my mental functions during waking, sleep and dreaming. Though these are three states of the jīva, they are possible in special pastimes of the Lord also. Though seeing is not possible in deep sleep, the statement is made to express continuous seeing. Or deep sleep means samādhi, with great concentration. “How are unfortunate persons like us qualified for being seen?” You are full of knowledge of the jīva, īśvara and bhakti (jṣāna-mayaḥ). You are not touched by the guṇas of māyā (śuddhaḥ). You are different from matter (vyatiriktaḥ). You are endowed with good qualities, proper age and eternal form (guṇānvayaḥ). Or ātmā means “your bodies.” “You could not see our material bodies.” Those bodies are spiritual. They are full of knowledge, because they are pure, and thus completely different from material bodies (vyatiriktaḥ).