The Supreme Lord is Pure Spiritual Form

The Supreme Lord is pure spiritual form, transcendental to all material qualities, yet for the sake of the creation of the material world and its maintenance and annihilation, He accepts through His external energy the material modes of nature called goodness, passion and ignorance. SB 2.5.18

PURPORT by Bhaktivedanta Swami Prabhupada

The Supreme Lord is the master of the external energy manifested by the three material modes, namely goodness, passion and ignorance, and as master of this energy He is ever unaffected by the influence of such bewildering energy. The living entities, the jivas, however, are affected by or susceptible to being influenced by such modes of material nature—that is the difference between the Lord and the living entities. The living entities are subjected by those qualities, although originally the living entities are qualitatively one with the Lord. In other words, the material modes of nature, being products of the energy of the Lord, are certainly connected with the Lord, but the connection is just like that between the master and the servants. The Supreme Lord is the controller of the material energy, whereas the living entities, who are entangled in the material world, are neither masters nor controllers. Rather, they become subordinate to or controlled by such energy. Factually the Lord is eternally manifested by His internal potency or spiritual energy just like the sun and its rays in the clear sky, but at times He creates the material energy, as the sun creates a cloud in the clear sky. As the sun is ever increasingly unaffected by a spot of cloud, so also the unlimited Lord is unaffected by the spot of material energy manifested at times in the unlimited span of the Lord’s rays of brahmajyoti.

These three modes of material nature, being further manifested as matter, knowledge and activities, put the eternally transcendental living entity under conditions of cause and effect and make him responsible for such activities. SB 2.5.19

PURPORT

Because they are between the internal and external potencies, the eternally transcendental living entities are called the marginal potency of the Lord. Factually, the living entities are not meant to be so conditioned by material energy, but due to their being affected by the false sense of lording it over the material energy, they come under the influence of such potency and thus become conditioned by the three modes of material nature. This external energy of the Lord covers up the pure knowledge of the living entity’s eternally existing with Him, but the covering is so constant that it appears that the conditioned soul is eternally ignorant. Such is the wonderful action of maya, or external energy manifested as if materially produced. By the covering power of the material energy, the material scientist cannot look beyond the material causes, but factually, behind the material manifestations, there are adhibhuta, adhyatma and adhidaiva actions, which the conditioned soul in the mode of ignorance cannot see. The adhibhuta manifestation entails repetitions of births and deaths with old age and diseases, the adhyatma manifestation conditions the spirit soul, and the adhidaiva manifestation is the controlling system. These are the material manifestations of cause and effect and the sense of responsibility of the conditioned actors. They are, after all, manifestations of the conditioned state, and the human being’s freedom from such a conditioned state is the highest perfectional attainment.