"How is it possible to consider everyone as paramatma when they have changing forms?" "Paramatma is observed in all beings by the qualities of the byproducts created by paramatma." This is explained using examples in two verses. "The paramatma is manifested as many things by the qualities created by himself, in the bodies of the living entities (tat krtesu). Though he is self contained, he becomes visible, though he is eternal, he becomes temporary, though he is transcendent to matter, he joins with it, though he is without material quality, he takes up material qualities. Just as the five elements like ether, when manifesting in their products like a pot, have a beginning and end in that limited condition (yatha asayam), so the one paramatma (asau), though always one rasa, undergoes creation and destruction. Though spread everywhere he appears in small or large quantities; though one he appears as many objects."

An example is given to show how the Lord manifests as many. The word api indicates similarity of action. As the elements like ether become big or small according to the particular appearance of the object (yathāśayam) such as a pot, so the Paramātmā (asau) becomes various according to the nature of the products of his creation. What to speak of the powers of Dvārakā manifested through his cit-śakti. One must see with this vision because you and I are that Paramātmā. I have shown equality of vision. Thus, by your excellent mercy, the people of this world will not suffer. You have spoken out of suffering for their condition. This is the real meaning of your words.

An example is given to show how the Lord manifests as many. The singular yāti is used to indicate all the elements together. Another version has the plural yānti. But that does not agree with the singular asau. Yathāśayam indicates earth becomes a pot etc. Or do we accept the correctness of your words (verse 22)? No, not at all. Having affection for sons is not from the view of truth, for on knowing the truth one stops affection. But actually, affection for the Lord as a son is greater than seeing him as the Lord. Thus you should have affection for all jīvas, belonging to me, as you have affection for me. (verse 23) I, persons like you (yuyam), my brother and all other relatives, should be seen as objects of affection. “These persons are your devotees. How are all other low and high living entities your devotees?” Since all jīvas are my aṁśas, they are actually mine. Why are they of many varieties? The Lord is seen to be composed of sattva, rajas and tamas, because of the guṇas created by the Lord (ātma-sṛṣṭaiḥ guṇaiḥ). Moreover ether and other elements appear and disappear according to the object. (verse 25)