Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 8.3.4

yah svātmanīdam nija-māyayārpitam

kvacid vibhātam kva ca tat tirohitam

aviddha-drik sākshy ubhayam tad īkshate

sa ātma-mūlo 'vatu mām parāt-parah

SYNONYMS

yah — the Supreme Personality of Godhead who; sva-ātmani — in Him; idam — this cosmic manifestation; nija-māyayā — by His own potency; arpitam — invested; kvacit — sometimes, at the beginning of a kalpa; vibhātam — it is manifested; kva ca — sometimes, during dissolution; tat — that (manifestation); tirohitam — not visible; aviddha-drik — He sees everything (in all these circumstances); sākshī — the witness; ubhayam — both (manifestation and annihilation); tat īkshate — sees everything, without loss of sight; sah — that Supreme Personality of Godhead; ātma-mūlah — self-sufficient, having no other cause; avatu — please give protection; mām — unto me; parāt-parah — He is transcendental to transcendental, or above all transcendence.

TRANSLATION

The Supreme Personality of Godhead, by expanding His own energy, keeps this cosmic manifestation visible and again sometimes renders it invisible. He is both the supreme cause and the supreme result, the observer and the witness, in all circumstances. Thus He is transcendental to everything. May that Supreme Personality of Godhead give me protection.

PURPORT

The Supreme Personality of Godhead has multipotencies (parāsya śaktir vividhaiva śrūyate). Therefore, as soon as He likes, He uses one of His potencies, and by that expansion He creates this cosmic manifestation. Again, when the cosmic manifestation is annihilated, it rests in Him. Nonetheless, He is infallibly the supreme observer. Under any circumstances, the Supreme Lord is changeless. He is simply a witness and is aloof from all creation and annihilation.

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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness