By the agency of Māyā, the Lord’s external potency, material nature is in a constant state of transformation, vikāra. In one sense, then, material nature is “unreal,” asat. But because God is the supreme reality, and because He is present within all things and all things are His potency, material objects and energies possess a degree of reality. Therefore some people see one aspect of material energy and think, “This is reality,” while other people see a different aspect of material energy and think, “No, that is reality.” Being conditioned souls, we are covered by different configurations of material nature, and thus we describe the Supreme Truth or the Supreme Lord in terms of our corrupted vision. Yet even the covering qualities of material nature, such as our conditioned intelligence, mind and senses, are real (being the potency of the Supreme Lord), and therefore through all things we can perceive, in a more or less subjective way, the Supreme Personality of Godhead. That is why the present verse states, pratīyase: “You are perceived.” Furthermore, without the manifestation of material nature’s covering qualities, the creation could not fulfill its purpose — namely, to allow the conditioned souls to make their best attempt to enjoy without God so that they will finally understand the futility of such an illusory notion.
Source:A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Tenth Canto, Chapter 63 – Text 38