Text 30]
The First Step in God Realization
47
PURPORT
The description of the gigantic form of the Personality of Godhead made in the eleventh chapter of the  Bhagavad-gītā  is further explained here in the  Śrīmad-Bhāgavatam . The description in the  Bhagavad-gītā  (Bg. 11.30) runs as follows: “O Viṣṇu, I see You devouring all people in Your blazing mouths and covering all the universe by Your immeasurable rays. Scorching the worlds, You are manifest.” In that way,  Śrīmad-Bhāgavatam  is the postgraduate study for the student of the  Bhagavad-gītā . Both of them are the science of Kṛṣṇa, the Absolute Truth, and so they are interdependent.
The conception of the  virāṭa-puruṣa  or the gigantic form of the Supreme Lord is said to include all the dominating demigods as well as the dominated living beings. Even the minutest part of a living being is controlled by the empowered agency of the Lord. Since the demigods are included in the gigantic form of the Lord, worship of the Lord whether in His gigantic material conception or in His eternal transcendental form as Lord Śrī Kṛṣṇa also appeases the demigods and all the other parts and parcels, as much as watering the root of the tree distributes energy to all other parts. Therefore, for a materialist also, worship of the universal gigantic form of the Lord leads one to the right path. One need not risk being misled by approaching many demigods for fulfillment of different desires. The real entity is the Lord Himself, and all others are imaginary, for everything is included in Him only.
TEXT 30
द्यौरश्चिणी चक्षुरभूतपतङ्गः 
  पक्षमाणि विष्णोरहनी उभे च । 
  तद्भूविजृम्भः परमेष्ठिधिष्ण्य- 
  मापोऽस्य ताल्ल रस एव जिह्वा ॥३०॥
dyaur akṣiṇī cakṣur abhūt pataṅgaḥ 
  pakṣmāṇi viṣṇor ahanī ubhe ca 
  tad-bhrū-vijṛmbhaḥ parameṣṭhi-dhiṣṇyam 
  āpo’sya tālū rasa eva jihvā