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Śrīmad-Bhāgavatam
[Canto 5, Ch. 5]
in His Paramātmā feature. As confirmed in  Brahma-saṁhitā: aṇḍān-tara-sthaṁ paramāṇu-cayāntara-stham . The Lord is situated in this universe as Garbhodakaśāyī Viṣṇu and Kṣīrodakaśāyī Viṣṇu. He is also situated within every atom. According to the Vedic statement:  īśāvāsyam idaṁ sarvam . The Supreme Lord is situated everywhere, and wherever He is situated is His temple. We even offer respects to a temple from a distant place, and all living entities should similarly be offered respect. This is different from the theory of pantheism, which holds that everything is God. Everything has a relationship with God because God is situated everywhere. We should not make any particular distinction between the poor and the rich like the foolish worshipers of  daridra-nārāyaṇa . Nārāyaṇa is present in the rich as well as the poor. One should not simply think Nārāyaṇa is situated among the poor. He is everywhere. An advanced devotee will offer respects to everyone—even to cats and dogs.
vidyā-vinaya-sampanne brāhmaṇe gavi hastini śuni caiva śva-pāke ca paṇḍitāḥ sama-darśinaḥ
“The humble sage, by virtue of true knowledge, sees with equal vision a learned and gentle  brāhmaṇa , a cow, an elephant, a dog and a dog-eater [outcaste].” (Bg. 5.18) This  sama-darśinaḥ , equal vision, should not be mistaken to mean that the individual is the same as the Supreme Lord. They are always distinct. Every individual person is different from the Supreme Lord. It is a mistake to equate the individual living entity with the Supreme Lord on the plea of  vivikta-dṛk, sama-dṛk . The Lord is always in an exalted position, even though He agrees to live everywhere. Śrīla Madhvācārya, quoting  Padma Purāṇa , states:  vivikta-dṛṣṭi-jīvānāṁ dhiṣṇyatayā parameśvarasya bheda-dṛṣṭiḥ . “One who has clear vision and who is devoid of envy can see that the Supreme Lord is separate from all living entities, although He is situated in every living entity.” Madhvācārya further quotes from  Padma Purāṇa :
upapādayet parātmānaṁ jīvebhyo yaḥ pade pade bhedenaiva na caitasmāt priyo viṣṇos tu kaścana