SB 3.28.23
Devanāgarī
जानुद्वयं जलजलोचनया जनन्या लक्ष्म्याखिलस्य सुरवन्दितया विधातु: । ऊर्वोर्निधाय करपल्लवरोचिषा यत् संलालितं हृदि विभोरभवस्य कुर्यात् ॥ २३ ॥
Text
jānu-dvayaṁ jalaja-locanayā jananyā lakṣmyākhilasya sura-vanditayā vidhātuḥ ūrvor nidhāya kara-pallava-rociṣā yat saṁlālitaṁ hṛdi vibhor abhavasya kuryāt
Synonyms
jānu-dvayam—up to the knees;jalaja-locanayā—lotus-eyed;jananyā—mother;lakṣmyā—by Lakṣmī;akhilasya—of the entire universe;sura-vanditayā—worshiped by the demigods;vidhātuḥ—of Brahmā;ūrvoḥ—at the thighs;nidhāya—having placed;kara-pallava-rociṣā—with her lustrous fingers;yat—which;saṁlālitam—massaged;hṛdi—in the heart;vibhoḥ—of the Lord;abhavasya—transcendental to material existence;kuryāt—one should meditate.
Translation
The yogī should fix in his heart the activities of Lakṣmī, the goddess of fortune, who is worshiped by all demigods and is the mother of the supreme person, Brahmā. She can always be found massaging the legs and thighs of the transcendental Lord, very carefully serving Him in this way.
Purport
Since transcendental behavior is different from mundane behavior, it should not be taken that the Lord receives service from His wife just as a demigod or human being might receive service from his wife. It is advised here that the yogī always keep this picture in his heart. The devotee always thinks of this relationship between Lakṣmī and Nārāyaṇa; therefore he does not meditate on the mental plane as impersonalists and voidists do.
Bhava means “one who accepts a material body,” and abhava means “one who does not accept a material body but descends in the original, spiritual body.” Lord Nārāyaṇa is not born of anything material. Matter is generated from matter, but He is not born of matter. Brahmā is born after the creation, but since the Lord existed before the creation, the Lord has no material body.