भूरात्मा सर्वभूतानि भद्र पूजापदानि मे ॥ ४२ ॥
vaiṣṇavaḥ khaṁ maruj jalam
bhūr ātmā sarva-bhūtāni
bhadra pūjā-padāni me
sūryaḥ — the sun; agniḥ — fire; brāhmaṇāḥ — the brāhmaṇas; gāvaḥ — the cows; vaiṣṇavaḥ — the devotee of the Lord; kham — the sky; marut — the wind; jalam — water; bhūḥ — the earth; ātmā — the individual soul; sarva-bhūtāni — all living entities; bhadra — O saintly Uddhava; pūjā — of worship; padāni — the places; me — of Me.
O saintly Uddhava, please know that you may worship Me in the sun, fire, brāhmaṇas, cows, Vaiṣṇavas, sky, wind, water, earth, individual soul and all living entities.
Unless one understands that Lord Kṛṣṇa is all-pervading and that everything is resting within the Lord, one’s Kṛṣṇa consciousness is third class and materialistic. It is clearly stated in all Vedic literatures that the Supreme Absolute Truth is the source of everything. Everything is within Him, and He is within everything. To avoid a materialistic conception of Lord Kṛṣṇa, one should not think that the Lord exists only in a particular time and place. Rather, one should understand that He exists at all times and in all places and that one may search for and find Lord Kṛṣṇa within all things. The word pūjā-padāni indicates that Lord Kṛṣṇa is all-pervading, but this does not mean that all things are Lord Kṛṣṇa. Lord Kṛṣṇa speaks this verse to clarify His supremacy as the all-pervading Personality of Godhead and to show the path of complete self-realization.