SB 10.86.44

Śrutadeva said: It is not that we have attained the audience of the Supreme Person only today, for we have in fact been associating with Him ever since He created this universe with His energies and then entered it in His transcendental form. KB 10.86.44 “My dear Lord,” he said, “You are the Supreme Person, Puruṣottama, transcendentally situated beyond the manifested and unmanifested material creation. The activities of this material world and of the conditioned souls have nothing to do with Your position. We can appreciate that not only today have You given me Your audience, but You are associating with all the living entities as Paramātmā since the beginning of creation.” This statement by the brāhmaṇa is very instructive. It is a fact that the Supreme Lord, the Personality of Godhead, in His Paramātmā feature, enters the creation of this material world as Mahā-Viṣṇu, Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu, and in a very friendly attitude the Lord sits along with the conditioned soul in the body. Therefore, every living entity has the Lord with him from the very beginning, but due to his mistaken consciousness of life, the living entity cannot understand this. When his consciousness, however, is changed into Kṛṣṇa consciousness, he can immediately understand how Kṛṣṇa is trying to assist the conditioned souls to get out of the material entanglement.