bhutesv atha mahatsu ca
gunesu guna-samye ca
eka eva paro hy atma
bhagavan isvaro ’vyayah
drsya-rupena ca svayam
hy anirdesyo ’vikalpitah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Personality of Godhead, the supreme controller, who is infallible and indefatigable, is present in different forms of life, from the inert living beings [sthavara], such as the plants, to Brahma, the foremost created living being. He is also present in the varieties of material creations and in the material elements, the total material energy and the modes of material nature [sattva-guna, rajo-guna and tamo-guna], as well as the unmanifested material nature and the false ego. Although He is one, He is present everywhere, and He is also the transcendental Supersoul, the cause of all causes, who is present as the observer in the cores of the hearts of all living entities. He is indicated as that which is pervaded and as the all-pervading Supersoul, but actually He cannot be indicated. He is changeless and undivided. He is simply perceived as the supreme sac-cid-ananda [eternity, knowledge and bliss]. Being covered by the curtain of the external energy, to the atheist He appears nonexistent.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Not only is the Supreme Personality of Godhead present as the Supersoul of all living entities; at the same time, He pervades everything in the entire creation. He exists in all circumstances and at all times. He exists in the heart of Lord Brahma and also in the cores of the hearts of the hogs, dogs, trees, plants and so on. He is present everywhere. He is present not only in the heart of the living entity, but also in material things, even in the atoms, protons and electrons being explored by material scientists.
The Lord is present in three features — as Brahman, Paramatma and Bhagavan. Because He is present everywhere, He is described as sarvam khalv idam brahma. Visnu exists beyond Brahman. Bhagavad-gita confirms that Krsna, by His Brahman feature, is all-pervading (maya tatam idam sarvam), but Brahman depends upon Krsna (brahmano hi pratisthaham). Without Krsna, there could be no existence of Brahman or Paramatma. Therefore, Bhagavan, the Supreme Personality of Godhead, is the ultimate realization of the Absolute Truth. Although He is present as the Paramatma in the core of everyone’s heart, He is nonetheless one, either as an individual or as the all-pervading Brahman.
The supreme cause is Krsna, and devotees who have surrendered to the Supreme Personality of Godhead can realize Him and His presence within the universe and within the atom (andantara-stha-paramanu-cayantara-stham). This realization is possible only for devotees who have fully surrendered unto the lotus feet of the Lord; for others it is not possible. This is confirmed by the Lord Himself in Bhagavad-gita (7.14):
daivi hy esa gunamayi
mama maya duratyaya
mam eva ye prapadyante
mayam etam taranti te
The process of surrender in a devotional attitude is accepted by a fortunate living being. After wandering through many varieties of life on many planetary systems, when one comes to the real understanding of the Absolute Truth by the grace of a devotee, one surrenders to the Supreme Personality of Godhead, as confirmed in Bhagavad-gita (bahunam janmanam ante jñanavan mam prapadyate).
Prahlada Maharaja’s class friends, who were born of Daitya families, thought that realizing the Absolute was extremely difficult. Indeed, we have experience that many, many people say this very thing. Actually, however, this is not so. The Absolute, the Supreme Personality of Godhead, is most intimately related to all living entities. Therefore if one understands the Vaisnava philosophy, which explains how He is present everywhere and how He acts everywhere, to worship the Supreme Lord or to realize Him is not at all difficult. Realization of the Lord, however, is possible only in the association of devotees. Therefore Sri Caitanya Mahaprabhu, in His teachings to Rupa Gosvami said (Cc. Madhya 19.151):
brahmanda bhramite kona bhagyavan jiva
guru-krsna-prasade paya bhakti-lata-bija
The living entity in the material condition wanders through many varieties of life and many varieties of circumstances, but if he comes in contact with a pure devotee and is intelligent enough to take instructions from the pure devotee regarding the process of devotional service, he can understand the Supreme Personality of Godhead, the origin of Brahman and Paramatma, without difficulty. In this regard, Srila Madhvacarya says:
vyaptah kalo harih smrtah
harer aisvaryam na jñayate
The Lord is present as antaryami in everyone’s heart and is visible in the individual soul covered by a body. Indeed, He is everywhere at every time and every condition, but because He is covered by the curtain of material energy, to an ordinary person there appears to be no God.