238
Śrīmad-Bhāgavatam
[Canto 8, Ch. 16]
Supreme Person;  mahīyase —the best of all personalities;  sarva-bhūta-nivāsāya —the person who lives in everyone's heart;  vāsudevāya —the Lord who lives everywhere;  sākṣiṇe —the witness of everything.
TRANSLATION
O Supreme Personality of Godhead, greatest of all, who lives in everyone's heart and in whom everyone lives, O witness of everything, O Vāsudeva, supreme and all-pervading person, I offer my respectful obeisances unto You.
TEXT 30
नमोऽव्यक्ताय सूक्ष्माय प्रधानपुरुषाय च । चतुर्विंशद्गुणज्ञाय गुणसंख्यानहेतवे ॥३०॥
namo 'vyaktāya sūkṣmāya pradhāna-puruṣāya ca catur-viṁśad-guṇa-jñāya guṇa-saṅkhyāna-hetave
namaḥ —I offer my respectful obeisances unto You;  avyaktāya —who are never seen by material eyes;  sūkṣmāya —transcendental;  pradhāna-puruṣāya —the Supreme Person;  ca —also;  catuḥ-viṁśat —twenty-four;  guṇa-jñāya —the knower of the elements;  guṇa-saṅkhyāna —of the  sāṅkhya-yoga  system;  hetave —the original cause.
TRANSLATION
I offer my respectful obeisances unto You, the Supreme Person. Being very subtle, You are never visible to material eyes. You are the knower of the twenty-four elements, and You are the inaugurator of the  sāṅkhya-yoga  system.
PURPORT
Catur-viṁśad-guṇa , the twenty-four elements, are the five gross elements (earth, water, fire, air and ether), the three subtle elements (mind, intelligence and false ego), the ten senses (five for working and