SB 10.3.14

sa eva svaprakṛtyedaṁ
 sṛṣṭvāgre tri-guṇātmakam
tad anu tvaṁ hy apraviṣṭaḥ
 praviṣṭa iva bhāvyase
Word for word: 
saḥ — He (the Supreme Personality of Godhead); eva — indeed; sva-prakṛtyā — by Your personal energy (mayādhyakṣeṇa prakṛtiḥ sūyate sa-carācaram); idam — this material world; sṛṣṭvā — after creating; agre — in the beginning; tri-guṇa-ātmakam — made of three modes of energy (sattva-rajas-tamo-guṇa); tat anu — thereafter; tvam — Your Lordship; hi — indeed; apraviṣṭaḥ — although You did not enter; praviṣṭaḥ iva — You appear to have entered; bhāvyase — are so understood.
Translation: 
My Lord, You are the same person who in the beginning created this material world by His personal external energy. After the creation of this world of three guṇas [sattva, rajas and tamas], You appear to have entered it, although in fact You have not.
Purport: 

In Bhagavad-gītā (7.4) the Supreme Personality of Godhead clearly explains:

bhūmir āpo ’nalo vāyuḥ
 khaṁ mano buddhir eva ca
ahaṅkāra itīyaṁ me
 bhinnā prakṛtir aṣṭadhā

This material world of three modes of nature — sattva-guṇa, rajo-guṇa and tamo-guṇa — is a composition of earth, water, fire, air, mind, intelligence and false ego, all of which are energies coming from Kṛṣṇa, yet Kṛṣṇa, being always transcendental, is aloof from this material world. Those who are not in pure knowledge think that Kṛṣṇa is a product of matter and that His body is material like ours (avajānanti māṁ mūḍhāḥ). In fact, however, Kṛṣṇa is always aloof from this material world.

In the Vedic literature, we find the creation described in relationship to Mahā-Viṣṇu. As stated in the Brahma-saṁhitā (5.35):

eko ’py asau racayituṁ jagad-aṇḍa-koṭiṁ
 yac-chaktir asti jagad-aṇḍa-cayā yad-antaḥ
aṇḍāntara-stha-paramāṇu-cayāntara-sthaṁ
 govindam ādi-puruṣaṁ tam ahaṁ bhajāmi

“I worship the primeval Lord, Govinda, the original Personality of Godhead. By His partial plenary expansion as Mahā-Viṣṇu, He enters into material nature. Then He enters every universe as Garbhodakaśāyī Viṣṇu, and He enters all the elements, including every atom of matter, as Kṣīrodakaśāyī Viṣṇu. Such manifestations of cosmic creation are innumerable, both in the universes and in the individual atoms.” Govinda is partially exhibited as antaryāmī, the Supersoul, who enters this material world (aṇḍāntara-stha) and who is also within the atom. The Brahma-saṁhitā (5.48) further says:

yasyaika-niśvasita-kālam athāvalambya
 jīvanti loma-vilajā jagad-aṇḍa-nāthāḥ
viṣṇur mahān sa iha yasya kalā-viśeṣo
 govindam ādi-puruṣaṁ tam ahaṁ bhajāmi

This verse describes Mahā-Viṣṇu as a plenary expansion of Kṛṣṇa. Mahā-Viṣṇu lies on the Causal Ocean, and when He exhales, millions of brahmāṇḍas, or universes, come from the pores of His body. Then, when Mahā-Viṣṇu inhales, all these brahmāṇḍas disappear. Thus the millions of brahmāṇḍas controlled by the Brahmās and other demigods come and go in this material world through the breathing of Mahā-Viṣṇu.

Foolish persons think that when Kṛṣṇa appears as the son of Vasudeva, He is limited like an ordinary child. But Vasudeva was aware that although the Lord had appeared as his son, the Lord had not entered Devakī’s womb and then come out. Rather, the Lord was always there. The Supreme Lord is all-pervading, present within and without. Praviṣṭa iva bhāvyase: He only seemed to have entered the womb of Devakī and to have now appeared as Vasudeva’s child. The expression of this knowledge by Vasudeva indicates that Vasudeva knew how these events took place. Vasudeva was certainly a devotee of the Lord in full knowledge, and we must learn from devotees like him. Bhagavad-gītā (4.34) therefore recommends:

tad viddhi praṇipātena
 paripraśnena sevayā
upadekṣyanti te jñānaṁ
 jñāninas tattva-darśinaḥ

“Just try to learn the truth by approaching a spiritual master. Inquire from him submissively and render service unto him. The self-realized soul can impart knowledge unto you because he has seen the truth.” Vasudeva begot the Supreme Personality of Godhead, yet he was in full knowledge of how the Supreme Lord appears and disappears. He was therefore tattva-darśī, a seer of the truth, because he personally saw how the Supreme Absolute Truth appeared as his son. Vasudeva was not in ignorance, thinking that because the Supreme Godhead had appeared as his son, the Lord had become limited. The Lord is unlimitedly existing and all-pervading, inside and outside. Thus there is no question of His appearance or disappearance.