1268
Śrīmad-Bhāgavatam
[Canto 3, Ch. 29]
with the purpose that people would call Him Kṛṣṇa, the Supreme Personality of Godhead; rather, He preached that Kṛṣṇa is the Supreme Personality of Godhead and should be worshiped as such. A devotee who is a most confidential servant of the Lord never does anything for his personal account, but does everything for the satisfaction of the Supreme Lord. It is clearly stated, therefore,  mayi sannyasta-karmaṇaḥ . The devotee works, but he works for the Supreme. It is also stated,  mayy arpitātmanaḥ : “He gives his mind unto Me.” These are the qualifications of a devotee, who, according to this verse, is accepted as the highest of all human beings.
TEXT 34
मनसेतानि भूतानि प्रणमेद्वदुमानयन् ।
ईश्वरो जीवकलया प्रविष्टो भगवानिति ॥३४॥
manasaitāni bhūtāni praṇamed bahu-mānayan tśvaro jīva-kalayā praviṣṭo bhagavān iti
manasā —with the mind;  etāni —to these;  bhūtāni —living entities;  praṇamet —he offers respects;  bahu-mānayan —showing regard;  tśvaraḥ —the controller;  jīva —of the living entities;  kalayā —by His expansion as the Supersoul;  praviṣṭaḥ —has entered;  bhagavān —the Supreme Personality of Godhead;  iti —thus.
TRANSLATION
Such a perfect devotee offers respects to every living entity because he is under the firm conviction that the Supreme Personality of Godhead has entered the body of every living entity as the Supersoul, or controller.
PURPORT
A perfect devotee, as described above, does not make the mistake of thinking that because the Supreme Personality of Godhead as Paramātmā has entered into the body of every living entity, therefore every living entity has become the Supreme Personality of Godhead. This is foolishness. Suppose a person enters into a room; that does not mean that the room has become that person. Similarly, that the Supreme Lord has entered into each of the 8,400,000 particular types of material bodies does not mean that each of these bodies has become the Supreme Lord.