The Mu\u1e47\u1e0daka Upani\u1e63ad completely distinguishes the Lord from the living entities. The living entity is subjected to the reactions of fruitive activity, whereas the Lord simply witnesses such activity and bestows the results. According to the living entity\u2019s desires, he is wandering from one body to another and from one planet to another, under the direction of the Supreme Personality of Godhead, Param\u0101tm\u0101. However, when the living entity comes to his senses by the mercy of the Lord, he is awarded devotional service. Thus he is saved from the clutches of m\u0101y\u0101. At such a time he can see his eternal friend, the Supreme Personality of Godhead, and become free from all lamentation and hankering. This is confirmed in the Bhagavad-g\u012bt\u0101 (18.54), where the Lord says, brahma-bh\u016bta\u1e25 prasann\u0101tm\u0101 na \u015bocati na k\u0101\u1e45k\u1e63ati: \u201cOne who is thus transcendentally situated at once realizes the Supreme Brahman and becomes fully joyful. He never laments or desires to have anything.\u201d Thus it is definitely proved that the Supreme Personality of Godhead is the master of all potencies and that the living entities are always subjected to these potencies. That is the difference between m\u0101y\u0101dh\u012b\u015ba and m\u0101y\u0101-va\u015ba.<\/p>\n