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tasmat tvam sarva-bhavena
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
My dear mother, I therefore advise that you take shelter of the Supreme Personality of Godhead, for His lotus feet are worth worshiping. Accept this with all devotion and love, for thus you can be situated in transcendental devotional service.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The word paramesthinam is sometimes used in connection with Brahma. Paramesthi means “the supreme person.” As Brahma is the supreme person within this universe, Krsna is the Supreme Personality in the spiritual world. Lord Kapiladeva advises His mother that she should take shelter of the lotus feet of the Supreme Personality of Godhead, Krsna, because it is worthwhile. Taking shelter of demigods, even those in the highest positions, like Brahma and Siva, is not advised herein. One should take shelter of the Supreme Godhead.
Sarva-bhavena means “in all-loving ecstasy.” Bhava is the preliminary stage of elevation before the attainment of pure love of Godhead. It is stated in Bhagavad-gita, budha bhava-samanvitah: one who has attained the stage of bhava can accept the lotus feet of Lord Krsna as worshipable. This is also advised here by Lord Kapila to His mother. Also significant in this verse is the phrase tad-gunasrayaya bhaktya. This means that discharging devotional service unto Krsna is transcendental; it is not material activity. This is confirmed in Bhagavad-gita: those who engage in devotional service are accepted to be situated in the spiritual kingdom. Brahma-bhuyaya kalpate: they at once become situated in the transcendental kingdom.
Devotional service in full Krsna consciousness is the only means for attaining the highest perfection of life for the human being. This is recommended herein by Lord Kapila to His mother. Bhakti is therefore nirguna, free from all tinges of material qualities. Although the discharge of devotional service appears to be like material activities, it is never saguna, or contaminated by material qualities. Tad-gunasrayaya means that Lord Krsna’s transcendental qualities are so sublime that there is no need to divert one’s attention to any other activities. His behavior with the devotees is so exalted that a devotee need not try to divert his attention to any other worship. It is said that the demoniac Putana came to kill Krsna by poisoning Him, but because Krsna was pleased to suck her breast, she was given the same position as His mother. Devotees therefore pray that if a demon who wanted to kill Krsna gets such an exalted position, why should they go to anyone other than Krsna for their worshipful attachment? There are two kinds of religious activities: one for material advancement and the other for spiritual advancement. By taking shelter under the lotus feet of Krsna, one is endowed with both kinds of prosperity, material and spiritual. Why then should one go to any demigod?