Śrīmad Bhāgavatam 1.7.24

sa eva jīva-lokasya

māyā-mohita-cetasaḥ

vidhatse svena vīryeṇa

śreyo dharmādi-lakṣaṇam

SYNONYMS

saḥ — that Transcendence; eva — certainly; jīva-lokasya — of the conditioned living beings; māyā-mohita — captivated by the illusory energy; cetasaḥ — by the heart; vidhatse — execute; svena — by Your own; vīryeṇa — influence; śreyaḥ — ultimate good; dharma-ādi — four principles of liberation; lakṣaṇam — characterized by.

TRANSLATION

And yet, though You are beyond the purview of the material energy, You execute the four principles of liberation characterized by religion and so on for the ultimate good of the conditioned souls.

PURPORT

The Personality of Godhead Śrī Kṛṣṇa, out of His causeless mercy, descends on the manifested world without being influenced by the material modes of nature. He is eternally beyond the material manifestations. He descends out of His causeless mercy only to reclaim the fallen souls who are captivated by the illusory energy. They are attacked by the material energy, and they want to enjoy her under false pretexts, although in essence the living entity is unable to enjoy. One is eternally the servitor of the Lord, and when he forgets this position he thinks of enjoying the material world, but factually he is in illusion. The Lord descends to eradicate this false sense of enjoyment and thus reclaim conditioned souls back to Godhead. That is the all-merciful nature of the Lord for the fallen souls.