120
Śrīmad-Bhāgavatam
[Canto 2, Ch. 2]
Lord;  dṛśyaiḥ —by what is seen;  buddhi-ādibhiḥ —by intelligence;  draṣṭā —one who sees;  lakṣanaiḥ —by different signs;  anumāpakaiḥ —by hypothesis.
TRANSLATION
The Personality of Godhead Lord Śrī Kṛṣṇa is there in every living being along with the individual soul. And this fact is perceived and hypothesized in our acts of seeing and taking help of the intelligence.
PURPORT
The general argument of the common man is that since the Lord is not visible to our eyes, how can one either surrender unto Him or render transcendental loving service unto Him? To such a common man, here is a practical suggestion given by Śrīla Śukadeva Gosvāmī as to how one can perceive the Supreme Lord by reason and perception. Actually the Lord is not perceivable by our present materialized senses, but when one is convinced of the presence of the Lord by practical service attitude, there is a revelation by the Lord's mercy, and such a pure devotee of the Lord can perceive the Lord's presence always and everywhere. He can, however, perceive that intelligence is the form-direction of the Paramātmā plenary portion of the Personality of Godhead. Presence of Paramātmā in every-one's company is not very difficult to realize, even for the common man. The procedure is as follows. One can perceive one's self-identification and feel positively that he exists. He may not feel it very abruptly, but by using a little intelligence, he can feel that he is not the body. He can feel that the hand, the leg, the head, the hair, and the limbs are all his bodily parts and parcels, but as such the hand, the leg, the head, etc., cannot be identified with his self. Therefore just by using intelligence he can distinguish and separate his self from other things that he sees. So the natural conclusion is that the living being, either man or beast, is the seer, and he sees besides himself all other things. So there is a difference between the seer and the seen. Now, by a little use of intelligence we can also readily agree that the living being who sees the things beyond himself, by ordinary vision, has no power to see or to move independently. All our ordinary actions and perceptions depend on various forms of energy supplied to us by nature in various combinations. Our senses of perception and of action, that is to say, our five perceptive senses of 1) hearing, 2) touch, 3) sight, 4) taste, and 5) smell, as well as our five senses of action, namely 1) hands, 2) legs,