1520 Stimad-Bhagavatam [Canto 4, Ch. 30
namah—obeisances; kamala-kifijalka—like the saffron in a lotus flower;
pisanga—yellowish; amala—spotless; vdsase—unto Him whose garment;
sarva-bhitta— of all living entities; nivasdya—the shelter; namah—obeisances;
ayunksmahi—let us offer; saksine—unto the supreme witness.
TRANSLATION

Dear Lord, the garment You have put on is yellowish in color like the
saffron of a lotus flower, but it is not made of anything material. Since You
live in everyone’s heart, You are the direct witness of all the activities of all
living entities. We offer our respectful obeisances unto You again and again.

PURPORT

In this verse the dress of the Supreme Personality of Godhead and His
all-pervasive nature are described. The Lord puts on a dress that is yellow,
but such a garment is never to be considered material. The garments of the
Lord are also the Lord. They are nondifferent from the Lord because they
are spiritual in nature.

The word sarva-bhiita-nivasdya further clarifies how Lord Visnu lives in
everyone’s heart and acts as the direct witness of all the activities of the
conditioned soul. Within this material world the conditioned soul has
desires and acts in accordance with these desires. All these acts are observed
by the Supreme Personality of Godhead. This is also confirmed in
Bhagavad-gita:

sarvasya caham hrdi sannivisto

mattah smrtir jiidanam apohanam ca
“T am seated in everyone’s heart, and from Me come remembrance, knowl-
edge and forgetfulness.’’ (Bg. 15.15) The Lord is present in everyone’s
heart, and He gives the living entity intelligence. According to the desires
of the living entity, the Lord makes him remember or forget. If the living
entity is demoniac and wants to forget the Supreme Personality of God-
head, the Lord gives him the intelligence to be able to forget the Supreme
Lord forever. Similarly, when a devotee wants to serve the Supreme Lord,
the Lord, as Paramatma, gives the devotee the intelligence to make progress
in devotional service. The Lord directly witnesses our activities and ex-
periences our desires. The Supreme Lord gives us the facilities to act in the
way we wish.
