purÄṇy anena sṛṣá¹Äni
ná¹›-tiryag-ṛṣi-devatÄḥ
śete jīvena rūpeṇa
pureá¹£u puruá¹£o hy asau
purÄṇi - residential places or bodies; anena - by Him (the Supreme Personality of Godhead); sṛṣá¹Äni - among those creations; ná¹› - man; tiryak - other than human beings (animals, birds, etc); ṛṣi - saintly persons; devatÄḥ - and demigods; Å›ete - lies down; jÄ«vena - with the living entities; rÅ«peṇa - in the form of ParamÄtmÄ; pureá¹£u - within these residential places or bodies; puruá¹£aḥ - the Supreme Lord; hi - indeed; asau - He (the Personality of Godhead).
In Bhagavad-gÄ«tÄ (18.61) it is said:
Ä«Å›varaḥ sarva-bhÅ«tÄnÄá¹
há¹›d-deÅ›e ’rjuna tiá¹£á¹hati
bhrÄmayan sarva-bhÅ«tÄni
yantrÄrÅ«á¸hÄni mÄyayÄ
“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.†The living entity, who is part and parcel of the Supreme Personality of Godhead, exists on the mercy of the Lord, who is always with him in any form of body. The living entity desires a particular type of material enjoyment, and thus the Lord supplies him with a body, which is like a machine. Just to keep him alive in that body, the Lord remains with him as the puruá¹£a (KṣīrodakaÅ›ÄyÄ« Viṣṇu). This is also confirmed in Brahma-saá¹hitÄ (5.35):
eko ’py asau racayituá¹ jagad-aṇá¸a-koá¹iá¹
yac-chaktir asti jagad-aṇá¸a-cayÄ yad-antaḥ
aṇá¸Äntara-stha-paramÄṇu-cayÄntara-sthaá¹
govindam Ädi-puruá¹£aá¹ tam ahaá¹ bhajÄmi
“I worship the Personality of Godhead, Govinda, who enters the existence of every universe and every atom by one of His plenary portions and thus manifests His infinite energy throughout the material creation.†The living entity, being part and parcel of the Lord, is known as jīva. The Supreme Lord puruṣa remains with the jīva to enable him to enjoy material facilities.