1572 Srimad-Bhagavatam [Canto 4, Ch. 31
sarvesdm api bhiitanam
harir dtmatmadah priyah

Sreyasam—of auspicious activities; api—certainly; sarvesam—all; adtma—
the self; hi—certainly ; avadhih— destination; arthatah—factually ; sarvesam—
of all; api—certainly; bhitandm—living entities; harih—the Supreme Per-
sonality of Godhead; atma—the Supersoul; dtma-dah—who can give us our
original identity; priyah—very dear.

TRANSLATION

Factually the Supreme Personality of Godhead is the original source of
all self-realization. Consequently the goal of all auspicious activities—karma,
jnana, yoga and bhakti—is the Supreme Personality of Godhead.

PURPORT

The living entity is the marginal energy of the Supreme Personality of
Godhead, and the material world is the external energy. Under the circum-
stances, one must understand that the Supreme Personality of Godhead is
factually the original source of both matter and spirit. This is explained in
the Seventh Chapter of Bhagavad-gita:

bhiimir apo ‘nalo vayuh
kharh mano buddhir eva ca
ahankara itiyarm me
bhinnd prakrtir astadha
apareyam itas tv anyam
prakrtim viddhi me param
jiva-bhiitarh maha-baho
yayedam dharyate 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 all living entities who are struggling with material nature and
are sustaining the universe.” (Bg. 7.4-5)

The entire cosmic manifestation is but a combination of matter and
spirit. The spiritual part is the living entity, and these living entities are
described as prakrti, or energy. The living entity is never described as
purusa, the Supreme Person; therefore to identify the living entity with
