Text 3|
King Pṛthu's One Hundred Horse Sacrifices
731
yatra yajña-patiḥ sākṣāt bhagavān harir tīvaraḥ anvabhūyata sarvātmā sarva-loka-guruḥ prabhuḥ
yatra —where;  yajña-patiḥ —the enjoyer of all sacrifices;  sākṣāt —directly;  bhagavān —the Supreme Personality of Godhead;  hariḥ —Lord Viṣṇu;  tīvaraḥ —the supreme controller;  anvabhūyata —became visible;  sarva-ātmā —the Supersoul of everyone;  sarva-loka-guruḥ —the master of all planets or the teacher of everyone;  prabhuḥ —the proprietor.
TRANSLATION
The Supreme Personality of Godhead, Lord Viṣṇu, is present in everyone's heart as the Supersoul, and He is the proprietor of all planets and the enjoyer of the results of all sacrifices. He was personally present at the sacrifices made by King Pṛthu.
PURPORT
In this verse the word  sākṣāt  is significant. Pṛthu Mahārāja was a  śaktyāveśa-avatāra  incarnation of Lord Viṣṇu. Actually Pṛthu Mahārāja was a living entity, but he acquired specific powers from Lord Viṣṇu. Lord Viṣṇu, however, is directly the Supreme Personality of Godhead, and thus belongs to the category of  viṣṇu-tattva . Mahārāja Pṛthu belonged to the  jīva-tattva . The  viṣṇu-tattva  indicates God, whereas the  jīva-tattva  indicates the part and parcel of God. When God's part and parcel is especially empowered, he is called  śaktyāveśa-avatāra . Lord Viṣṇu is herein described as  harir tīvaraḥ . The Lord is so kind that He takes all miserable conditions away from His devotees. Consequently He is called  hari . He is described as  tīvara  because He can do whatever He likes. He is the supreme controller. The supreme  tīvara puruṣottama  is Lord Kṛṣṇa. He exhibits His powers as  tīvara , or the supreme controller, when He assures His devotee in  Bhagavad-gītā : "Abandon all varieties of religion and just surrender unto Me. I shall deliver you from all sinful reaction. Do not fear." (Bg. 18.66) He can immediately make His devotee immune from all the reactions caused by sinful life if the devotee simply surrenders unto Him. He is described herein as  sarvātmā , meaning that He is present in everyone's heart as the Supersoul, and as such He is the supreme teacher of everyone. If we are fortunate enough to take the lessons given by Lord Kṛṣṇa in  Bhagavad-gītā , our lives immediately become successful. No one can give better instructions to human society than Lord Kṛṣṇa.