The impersonalists are captivated by the gigantic universal form of the Supreme. They think that the control behind this gigantic manifestation is an imagination. Intelligent persons, however, can estimate the value of the cause by observing the wonders of the effects. For example, the individual human body does not develop from the womb of the mother independently but because the living entity, the soul, is within the body. Without the living entity, a material body cannot automatically take shape or develop. When any material object displays development, it must be understood that there is a spiritual soul within the manifestation. The gigantic universe has developed gradually, just as the body of a child develops.
The conception that the Transcendence enters within the universe is, therefore, logical. As the materialists cannot find the soul and the Supersoul within the heart, similarly, for want of sufficient knowledge, they cannot see that the Supreme Soul is the cause of the universe. The Lord is therefore described in the Vedic language as avāṅ-mānasa-gocaraḥ, beyond the conception of words and minds.
Reference:- SB 3.6.10
