280
Śrīmad-Bhāgavatam
[Canto 5, Ch. 20]
powerful  jīva , or living entity, is a representation of one of the parts of His body. We are naturally subordinate to powerful living entities, and therefore we can worship the various demigods as living beings who are powerful representatives of the Supreme Personality of Godhead. Although the worship of the sun-god is recommended in this  mantra , He is worshiped not as the Supreme Personality of Godhead but as His powerful representative.
In the  Kaṭha Upaniṣad  (1.3.1) it is said:
ṛtaṁ pibantau sukṛtasya loke 
    guhāṁ praviṣṭau parame parārdhe 
    chāyātapau brahmavido vadanti 
    pañcāgnayo ye ca tri-ṇāciketāḥ
“O Nāciketā, the expansions of Lord Viṣṇu as the tiny living entity and the Supersoul are both situated within the cave of the heart of this body. Having entered that cavity, the living entity, resting on the chief of the life airs, enjoys the results of activities, and the Supersoul, acting as witness enables him to enjoy them. Those who are well-versed in knowledge of Brahman and those householders who carefully follow the Vedic regulations say that the difference between the two is like the difference between a shadow and the sun.”
In the  Śvetāśvatara Upaniṣad  (6.16) it is said:
sa viśvakṛd viśvavidātmayoniḥ 
    jñaḥ kālākāro guṇī sarvavid yaḥ 
    pradhāna-kṣetrajña-patir guṇeśaḥ 
    saṁsāra-mokṣa-sthiti-bandha-hetuḥ
“The Supreme Lord, the creator of this cosmic manifestation, knows every nook and corner of His creation. Although He is the cause of creation, there is no cause for His appearance. He is fully aware of everything. He is the Supersoul, the master of all transcendental qualities, and He is the master of this cosmic manifestation in regard to bondage to the conditional state of material existence and liberation from that bondage.”
Similarly, in the  Taittirīya Upaniṣad  (2.8) it is said: