My Lord, even Lord Brahmā is to this very day unable to understand Your position, which is far beyond himself, either by meditation or by mental speculation.
So what to speak of others like us, who have been created by Brahmā in various forms as demigods, animals, human beings, birds and beasts?
We are completely in ignorance. Therefore, how can we know You, who are the Transcendence?
My Lord, You are fully situated in everyone’s heart, but the living entities, covered by the material body, cannot see You, for they are influenced by the external energy, conducted by the three modes of material nature.
Their intelligence being covered by sattva-guṇa, rajo-guṇa and tamo-guṇa, they can see only the actions and reactions of these three modes of material nature. Because of the actions and reactions of the mode of ignorance, whether the living entities are awake or sleeping, they can see only the workings of material nature; they cannot see Your Lordship.
— Aṁśumān to Lord Kapila
Śrīmad-Bhāgavatam 9.8.21–22