72 Srimad-Bhagavatam [Canto 7, Ch. 12

Supreme Personality of Godhead, who cannot be seen or perceived with
the material eyes or other material senses; bhitaih—with all living en-
tities; sva-dhdmabhih—along with His Lordship’s paraphernalia;
pasyet—one should see; apravistam—not entered; pravista-vat—also
entered.

TRANSLATION

One should realize that in the fire, in the spiritual master, in
one’s self and in all living entities—in all circumstances and condi-
tions—the Supreme Personality of Godhead, Visnu, has
simultaneously entered and not entered. He is situated externally
and internally as the full controller of everything.

PURPORT

Realization of the Supreme Personality of Godhead’s omnipresence is
the perfect realization of the Absolute Truth to be attained through the
study of the Vedic literatures. As stated in the Brahma-samhita (5.35),
andéntara-stha-paramdnu-caydantara-stham: the Lord is situated within
the universe, within the heart of every living entity and also within the
atom. We should understand that whenever the Supreme Personality of
Godhead is present, He is present with all His paraphernalia, including
His name, form, associates and servants. The living entity is part and
parcel of the Supreme Personality of Godhead, and thus one should
understand that since the Supreme Lord has entered the atom, the living
entities are also there. One must accept the inconceivable quality of the
Supreme Personality of Godhead, for no one can understand from the
material point of view how the Lord is all-pervasive and yet is situated in
His own abode, Goloka Vrndavana. This realization is possible if one
strictly follows the regulative principles of asrama (brahmacari,
grhastha, vanaprastha and sannydsa). Srila Madhvacarya says in this
regard:

apravistah sarva-gatah
pravistas tv anuripavan

evar dvi-riipo bhagavan
harir eko janardanah
