Text 28]
Explanation of Devotional Service
1261
Supreme Personality of Godhead. Compassion and friendliness do not necessitate falsely elevating someone to the exalted position of the Supreme Personality of Godhead. We should not, at the same time, misunderstand that the Supersoul situated in the heart of an animal like a hog and the Supersoul situated in the heart of a learned  brāhmaṇa  are different. The Supersoul in all living entities is the same Supreme Personality of Godhead. By His omnipotency, He can live anywhere, and He can create His Vaikuṇṭha situation everywhere. That is His inconceivable potency. Therefore, when Nārāyaṇa is living in the heart of a hog, He does not become a hog-Nārāyaṇa. He is always Nārāyaṇa and is unaffected by the body of the hog.
TEXT 28
जीवाःश्रेष्ठा क्षजीवानां ततः प्राणभृतः शुभे ।
ततः सचित्ताः प्रवरास्ततश्चेन्द्रियवृत्तयः ॥२८॥
jīvāḥ śreṣṭhā hy ajīvānām tataḥ prāṇa-bhṛtaḥ śubhe tataḥ sacittāḥ pravarās tataś cendriya-vṛttayaḥ
jīvāḥ —living entities;  śreṣṭhāḥ —better;  hi —indeed;  ajīvānām —than inanimate objects;  tataḥ —than them;  prāṇa-bhṛtaḥ —entities with life symptoms;  śubhe —O blessed mother;  tataḥ —than them;  sa-cittāḥ —entities with developed consciousness;  pravarāḥ —better;  tataḥ —than them;  ca —and;  indriya-vṛttayaḥ —those with sense perception.
TRANSLATION
Living entities are superior to inanimate objects, O blessed mother, and among them, living entities who display life symptoms are better. Animals with developed consciousness are better than them, and better still are those who have developed sense perception.
PURPORT
In the previous verse it was explained that living entities should be honored by charitable gifts and friendly behavior, and in this verse and in the following verses, the description of different grades of living entities is