316
Śrimad-Bhāgavatam
[Canto 5, Ch. 20]
TRANSLATION
O King, the sun-god and the sun planet divide all the directions of the universe. It is only because of the presence of the sun that we can understand what the sky, the higher planets, this world and the lower planets are. It is also only because of the sun that we can understand which places are for material enjoyment, which are for liberation, which are hellish and subterranean.
TEXT 46
देवतिर्यञ्चनुध्याणां सरीसृपसर्वारुधाम् । सर्वजीवनिकायानां सूर्य आत्मा दृगीश्वरः ॥४६॥
deva-tiryaṅ-manuṣyāṇām sarīṣṛpa-savīrudhām sarva-jīva-nikāyāṇām sūrya ātmā dṛg-īśvaraḥ
deva —of the demigods;  tiryak —the lower animals;  manuṣyāṇām —and the human beings;  sarīṣṛpa —the insects and the serpents;  savīrudhām —and the plants and trees;  sarva-jīva-nikāyāṇām —of all groups of living entities;  sūryaḥ —the sun-god;  ātmā —the life and soul;  dṛk —of the eyes;  īśvaraḥ —the Personality of Godhead.
TRANSLATION
All living entities, including demigods, human beings, animals, birds, insects, reptiles, creepers and trees, depend upon the heat and light given by the sun-god from the sun planet. Furthermore, it is because of the sun's presence that all living entities can see, and therefore he is called dṛg-īśvara, the Personality of Godhead presiding over sight.
PURPORT
In this regard, Śrīla Viśvanātha Cakravartī Thākura says,  sūrya ātmā ātmatvenopāsyaḥ . The actual life and soul of all living entities within this universe is the sun. He is therefore  upāsya , worshipable. We wor-