Śrīmad Bhāgavatam 15 Aug 2016 - The Supreme Personality of Godhead is everlastingly, eternally the form of puruṣa, the predominator or enjoyer, and when He appears He never accepts anything of this material energy. The spiritual world is a manifestation of His personal, internal potency, whereas the material world is a manifestation of His material, or differentiated, energy.