Just as the external energy consists of two parts — the efficient cause [nimitta] and the material cause [upādāna], māyā being the efficient cause and pradhāna the material cause — so Lord Viṣṇu, the Supreme Personality of Godhead, assumes two forms to create the material world with the efficient an
Liṅga PurāṇaŚrī Īśopaniṣad 5The Supreme Lord walks and does not walk. He is far away, but He is very near as well. He is within everything, and yet He is outside of everything.
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