ईश्वरो जीवकलया प्रविष्टो भगवानिति ॥३४॥
manasaitÄni bhÅ«tÄni
praṇamed bahu-mÄnayan
Ä«Å›varo jÄ«va-kalayÄ
praviá¹£á¹o bhagavÄn iti
manasÄ - with the mind; etÄni - to these; bhÅ«tÄni - living entities; praṇamet - he offers respects; bahu-mÄnayan - showing regard; Ä«Å›varaḥ - the controller; jÄ«va - of the living entities; kalayÄ - by His expansion as the Supersoul; praviá¹£á¹aḥ - has entered; bhagavÄn - the Supreme Personality of Godhead; iti - thus.
Such a perfect devotee offers respects to every living entity because he is under the firm conviction that the Supreme Personality of Godhead has entered the body of every living entity as the Supersoul, or controller.
A perfect devotee, as described above, does not make the mistake of thinking that because the Supreme Personality of Godhead as ParamÄtmÄ has entered into the body of every living entity, every living entity has become the Supreme Personality of Godhead. This is foolishness. Suppose a person enters into a room; that does not mean that the room has become that person. Similarly, that the Supreme Lord has entered into each of the 8,400,000 particular types of material bodies does not mean that each of these bodies has become the Supreme Lord. Because the Supreme Lord is present, however, a pure devotee accepts each body as the temple of the Lord, and since the devotee offers respect to such temples in full knowledge, he gives respect to every living entity in relationship with the Lord. MÄyÄvÄdÄ« philosophers wrongly think that because the Supreme Person has entered the body of a poor man, the Supreme Lord has become daridra-nÄrÄyaṇa, or poor NÄrÄyaṇa. These are all blasphemous statements of atheists and nondevotees.
