1074
Śrīmad-Bhāgavatam
[Canto 4, Ch. 24]
Lord Śiva is therefore praying to the Personality of Godhead to be kind to us so that simply by chanting the Hare Kṛṣṇa  mantra  we can understand everything in both the material and spiritual worlds. The word  amuṣmai  is significant in this regard because it indicates the best target one can aim for after attaining the higher planetary systems. Those who are engaged in fruitive activities ( karmīs ) attain the higher planetary systems as a result of their past activities, and the  jñānīs , who seek unification or a monistic merging with the effulgence of the Supreme Lord, also attain their desired end, but in the ultimate issue, the devotees who desire to personally associate with the Lord are promoted to the Vaikuṇṭhalokas, or Goloka Vṛndāvana. The Lord is described in  Bhagavad-gītā  as  pavitram paramam  (Bg. 10.12), the supremely pious one. This is also confirmed in this verse. Śukadeva Gosvāmī has stated that the cowherd boys who played with Lord Kṛṣṇa were not ordinary living entities. Only after accumulating many pious activities in various births does one get the opportunity to personally associate with the Supreme Personality of Godhead. Since only the pure can reach Him, He is the supreme pure.
TEXT 41
प्रवृत्ताय निवृत्ताय पिठ्देवाय कर्मणे । नमोऽधर्मविपाकाय मृत्यवे दुःखदाय च ॥४१॥
pravṛttāya nivṛttāya pitṛ-devāya karmaṇe namo 'dharma-vipākāya mṛtyave duḥkha-dāya ca
pravṛttāya —inclination;  nivṛttāya —disinclination;  pitṛ-devāya —unto the master of Pitṛloka;  karmaṇe —unto the resultant action of fruitive activities;  namaḥ —offering respects;  adharma —irreligious;  vipākāya —unto the result;  mṛtyave —unto death;  duḥkha-dāya —the cause of all kinds of miserable conditions;  ca —also.
TRANSLATION
My dear Lord, You are the viewer of the results of pious activities. You are inclination, disinclination and their resultant activities. You are the cause of the miserable conditions of life caused by irreligion, and therefore You are death. I offer You my respectful obeisances.
PURPORT
The Supreme Personality of Godhead is situated in everyone's heart, and from Him issue a living entity's inclinations and disinclinations. This is confirmed in  Bhagavad-gītā :