The Supreme Lord is self-luminous, unborn and immeasurable. He is pure consciousness and omniscient. He is one alone, and without compare. He is beyond words but by him the power of speech and the life airs are set into motion. Will there be merging of the purified ātmā with Paramātmā, the sun, by bhakti? Paramātmā is different from the jīva. He is self revealing. The jīva is revealed. Paramātmā is unborn, but the jīva accepts upādhis. He is beyond measure, since he is pervading everywhere, but the jīva is a small particle of consciousness. He is omniscient, but the jīva has little knowledge. He is one, since there is no other Supreme Lord, and he has no internal difference of his many forms. The jīvas are many. He is without a second, without anything else existing, since the jīva and māyā are non-different from him as his śaktis. The jīva is not like this. Paramātmā is not approachable by speech or mind like the jīva. He is beyond words since they cannot describe him. Śruti says yato vāco nivartante aprāpya manasā saha: from him words return, along with the mind, not attaining him. (Taittirīya Upaniṣad 2.4.1) But he can be understood. Inspired by him, the voice and life airs move. It is said: sattvaṁ na ced dhātar idaṁ nijaṁ bhaved vijṣānam ajṣāna-bhidāpamārjanam guṇa-prakāśair anumīyate bhavān prakāśate yasya ca yena vā guṇaḥ O Lord, cause of all causes, if your transcendental body were not beyond the modes of material nature, one could not understand the difference between matter and transcendence. Only by your presence can one understand the transcendental nature of your Lordship, who are the controller of material nature. Your transcendental nature is very difficult to understand unless one is influenced by the presence of your transcendental form. SB 10.2.35