SRIMAD-BHAGAVATAM 8 CHAPTER 3 TEXT 4
yaḥ svātmanīdaṁ nija-māyayārpitaṁ
kvacid vibhātaṁ kva ca tat tirohitam
aviddha-dṛk sākṣy ubhayaṁ tad īkṣate
sa ātma-mūlo ’vatu māṁ parāt-paraḥ
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.