SB 1.3 - Discovering the Lord of the heart
By gaining spiritual knowledge one becomes free from the ignorance of identifying with the gross and subtle bodies. This allows one to see the Lord. When the illusory energy subsides, one’s spiritual form becomes manifest. Then we can understand that the Lord’s forms and pastimes are filled with bliss. Thus rejecting the two versions of the universal form, learned men describe the births and activities of the unborn and inactive, which is undiscoverable even in the Vedas or which is the highest subject of the Vedas. He is the Lord of the heart. This is the Paramātmā feature of the Lord. Although not born, the Lord appears as many. By His nature all His actions are endowed with knowledge and strength.
Both the Lord and the living entities are essentially spiritual. Both of them are eternal, and neither of them has birth and death. The difference is the living beings are bound by material laws and so suffer birth and death. But the so-called appearance and disappearance of the Lord are not actions of material nature, but are demonstrations of His internal potency. They are described by great sages for the purpose of self realization. In the śrutis it is said that the birthless appears to take birth. The Supreme has nothing to do, but everything is done by Him naturally, as if done automatically. Though the appearance and activities of the Lord are confidential even to the Vedas, He still displays them to bestow mercy upon the conditioned souls. We should always take advantage of the narrations of the activities of the Lord, which are meditations on Brahman in the most convenient and palatable form.