Text 17]
Yamarāja Instructs His Messengers
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soul in everyone's heart. Not by the senses, by the mind, by the life air, by thoughts within the heart, or by the vibration of words can the living entities ascertain the real situation of the Supreme Lord.
PURPORT
Although the different parts of the body do not have the power to see the eyes, the eyes direct the movements of the body's different parts. The legs move forward because the eyes see what is in front of them, and the hand touches because the eyes see touchable entities. Similarly, every living being acts according to the direction of the Supersoul, who is situated within the heart. As the Lord Himself confirms in  Bhagavad-gītā  (15.15),  sarvasya cāham hṛdi sanniviṣṭo mattaḥ smṛtir jñānam apohanam ca : "I am sitting in everyone's heart and giving directions for remembrance, knowledge and forgetfulness." Elsewhere in  Bhagavad-gītā  it is stated,  īśvaraḥ sarva-bhūtānām hṛd-deśe 'rjuna tiṣṭhati : "The Supreme Lord, as the Supersoul, is situated within the heart." The living entity cannot do anything without the sanction of the Supersoul. The Supersoul is acting at every moment, but the living entity cannot understand the form and activities of the Supersoul by manipulating his senses. The example of the eyes and the bodily limbs is very appropriate. If the limbs could see, they could walk forward without the help of the eyes, but that is impossible. Although one cannot see the Supersoul in one's heart through sensual activities, His direction is necessary.
TEXT 17
तस्यात्मतन्त्रस्य हरेरधीशितुः 
  परस्य मायाधिपतेर्महात्मनः । 
  प्रायेण दूता इह वै मनोहरा- 
  श्वरन्ति तद्रूपगुणस्वभावाः ॥१७॥
tasyātma-tantrasya harer adhīśituḥ 
  parasya māyādhipater mahātmanaḥ 
  prāyeṇa dūtā iha vai manoharāś 
  caranti tad-rūpa-guṇa-svabhāvāḥ