150 Srimad-Bhagavatam [Canto 6, Ch. 16
karmano hy api boddhavyam
boddhavyam ca vikarmanah
akarmanas ca boddhavyam
gahana karmano gatih
“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 Per-
sonality of Godhead, who, as Anantadeva, is instructing King Citraketu
because of the advanced stage of devotional service he achieved by
following the instructions of Narada and Angira.

Herein it is said, aham vai sarva-bhitdni: the Lord is everything
(sarva-bhitdni), including the living entities and the material or physi-
cal elements. As the Lord says in Bhagavad-gita (7.4—-5):

bhimir apo ’nalo vayuh
kham mano buddhir eva ca
aharkara itiyam me
bhinna prakrtir astadha
apareyam itas tv anyam
prakrtim viddhi me param
Jiva-bhitam 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 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, aham vai
sarva-bhiitani: “I am everything.” Just as heat and light emanate from
fire, these two energies—the physical elements and the living entities—
