SB 7.7.49
sarvesam api bhutanam
harir atmesvarah priyah
bhutair mahadbhih sva-krtaih
krtanam jiva-samjñitah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Personality of Godhead, Hari, is the soul and the Supersoul of all living entities. Every living entity is a manifestation of His energy in terms of the living soul and the material body. Therefore the Lord is the most dear, and He is the supreme controller.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Personality of Godhead is manifested by His different energies — the material energy, the spiritual energy and the marginal energy. He is the original source of all living entities in the material world, and He is situated in everyone’s heart as the Supersoul. Although the living entity is the cause of his various types of bodies, the body is given by material nature according to the order of the Lord.
isvarah sarva-bhutanam
hrd-dese ’rjuna tisthati
bhramayan sarva-bhutani
yantrarudhani mayaya
“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.” (Bg. 18.61) The body is just like a machine, a car, in which the living entity is given a chance to sit and move according to his desire. The Lord is the original cause of the material body and the soul, which is expanded by His marginal energy. The Supreme Lord is the dearmost object of all living entities. Prahlada Maharaja therefore advised his class friends, the sons of the demons, to take shelter of the Supreme Personality of Godhead again.