84
Śrīmad-Bhāgavatam
[Canto 7, Ch. 7]
TRANSLATION
One should always remember the Supreme Personality of Godhead in His localized representation as the Paramātmā, who is situated in the core of every living entity's heart. Thus one should offer respect to every living entity according to that living entity's position or manifestation.
PURPORT
Hariḥ sarveṣu bhūteṣu.  This statement is sometimes misunderstood by unscrupulous persons who wrongly conclude that because Hari, the Supreme Personality of Godhead, is situated in every living entity, every living entity is therefore Hari. Such foolish persons do not distinguish between the  ātmā  and the Paramātmā, who are situated in every body. The  ātmā  is the living entity, and the Paramātmā is the Supreme Personality of Godhead. The individual living entity, however, is different from the Paramātmā, the Supreme Lord. Therefore  hariḥ sarveṣu bhūteṣu  means that Hari is situated as Paramātmā, not as  ātmā , although  ātmā  is a part of Paramātmā. Offering respect to every living entity means offering respect to the Paramātmā situated in every living entity. One should not misunderstand every living entity to be the Paramātmā. Sometimes unscrupulous persons designate a living entity as  daridra-nārāyaṇa ,  svāmī-nārāyaṇa , this Nārāyaṇa or that Nārāyaṇa. One should clearly understand that although Nārāyaṇa is situated in the core of the heart of every living entity, the living entity never becomes Nārāyaṇa.
TEXT 33
एवं निर्जितषड्वर्गैः क्रियते भक्तिरीश्वरे । वासुदेवे भगवति यथा संलभ्यते रतिः ॥३३॥
evam nirjita-ṣaḍ-vargaiḥ kriyate bhaktir īśvare vāsudeve bhagavati yayā samlabhyate ratiḥ
evam —thus;  nirjita —subdued;  ṣaṭ-vargaiḥ —by the six symptoms of the senses (lusty desires, anger, greed, illusion, madness and jealousy);