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Śrīmad-Bhāgavatam
[Canto 6, Ch. 16]
karmaṇo hy api boddhavyaṁ boddhavyaṁ ca vikarmaṇaḥ akarmaṇaś ca boddhavyaṁ gahanā karmaṇo gatiḥ
“The intricacies of action are very hard to understand. Therefore one should know properly what action is, what forbidden action is, and what inaction is.” One must learn of these directly from the Supreme Personality of Godhead, who, as Anantadeva, is instructing King Citraketu because of the advanced stage of devotional service he achieved by following the instructions of Nārada and Aṅgirā.
Herein it is said,  ahaṁ vai sarva-bhūtāni : the Lord is everything ( sarva-bhūtāni ), including the living entities and the material or physical elements. As the Lord says in  Bhagavad-gītā  (7.4–5):
bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca ahaṅkāra itīyaṁ me bhinnā prakṛtir aṣṭadhā
apareyam itas tv anyāṁ prakṛtiṁ viddhi me parām jīva-bhūtāṁ mahā-bāho yayedaṁ dhāryate jagat
“Earth, water, fire, air, ether, mind, intelligence and false ego—all together these eight comprise My separated material energies. Besides this inferior nature, O mighty-armed Arjuna, there is a superior energy of Mine, which consists of the living entities, who are struggling with material nature and are sustaining the universe.” The living entity tries to lord it over the material or physical elements, but both the physical elements and the spiritual spark are energies emanating from the Supreme Personality of Godhead. Therefore the Lord says,  ahaṁ vai sarva-bhūtāni : “I am everything.” Just as heat and light emanate from fire, these two energies—the physical elements and the living entities—