134. Nirlepā
The word lepana means anointing, like anointing a perfume on one's body. Devi does not get coupled to anything. She does not anoint anything. She does not contact anything. She produces the world out of Her womb, feeds and supports this world, and destroys it and reabsorbs it into Herself. Appearing to be involved in all these actions, all this dynamism, in reality She is actionless. All actions are born as thoughts are born and all actions die as thoughts die. There is a distinction between the physical and the mental for the simple reason that there is so such thing as physical. If a physical exists, then there would be a distinction between the physical and mental. There can be no possibility of the existence of the physical entity outside a cognising consciousness. All the distinctions of the physical and the non-physical occur in the field of a triad created by the consciousness which separates itself from itself and sees the separated thought as another entity.
This triad of the seer, the seen, and the act of seeing, constitutes what is called the Māyā or covering of God which makes Him into a man.
Source: Śrī Amṛtānandanātha Sarasvatī "Sudhā Syandinī Bhāṣyaṃ" Typed Manuscript
(an incomplete commentary on Lalitā Sahasranāma)