The living being is by constitution transcendental to material encagement, but he is now imprisoned by the external energy (maya), and therefore he thinks himself one of the material products. And due to this unholy contact, the pure spiritual entity suffers material miseries under the modes of material nature. The living entity misunderstands himself to be a material product. This means that the present perverted way of thinking, feeling and willing, under material conditions, is not natural for him. But he has his normal way of thinking, feeling and willing. The living being in his original state is not without thinking, willing and feeling power. It is also confirmed in the Bhagavad-gita that the actual knowledge of the conditioned soul is now covered by nescience. Thus the theory that a living being is absolute impersonal Brahman is refuted herein. This cannot be, because the living entity has his own way of thinking in his original unconditional state also. The present conditional state is due to the influence of the external energy, which means that the illusory energy takes the initiative while the Supreme Lord is aloof. The Lord does not desire that a living being be illusioned by external energy. The external energy is aware of this fact, but still she accepts a thankless task of keeping the forgotten soul under illusion by her bewildering influence. The Lord does not interfere with the task of the illusory energy because such performances of the illusory energy are also necessary for reformation of the conditioned soul. An affectionate father does not like his children to be chastised by another agent, yet he puts his disobedient children under the custody of a severe man just to bring them to order. But the all-affectionate Almighty Father at the same time desires relief for the conditioned soul, relief from the clutches of the illusory energy. The king puts the disobedient citizens within the walls of the jail, but sometimes the king, desiring the prisoners’ relief, personally goes there and pleads for reformation, and on his doing so the prisoners are set free. Similarly, the Supreme Lord descends from His kingdom upon the kingdom of illusory energy and personally gives relief in the form of the Bhagavad-gita, wherein He personally suggests that although the ways of illusory energy are very stiff to overcome, one who surrenders unto the lotus feet of the Lord is set free by the order of the Supreme. This surrendering process is the remedial measure for getting relief from the bewildering ways of the illusory energy. The surrendering process is completed by the influence of association. The Lord has suggested, therefore, that by the influence of the speeches of saintly persons who have actually realized the Supreme, men are engaged in His transcendental loving service. The conditioned soul gets a taste for hearing about the Lord, and by such hearing only he is gradually elevated to the platform of respect, devotion and attachment for the Lord. The whole thing is completed by the surrendering process. Herein also the same suggestion is made by the Lord in His incarnation of Vyasadeva. This means that the conditioned souls are being reclaimed by the Lord both ways, namely by the process of punishment by the external energy of the Lord, and by Himself as the spiritual master within and without. Within the heart of every living being the Lord Himself as the Supersoul (Paramatma) becomes the spiritual master, and from without He becomes the spiritual master in the shape of scriptures, saints and the initiator spiritual master.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, First Canto, Chapter 7 – Text 5