ईश्वरो जीवकलया प्रविष्टो भगवानिति ॥ ३४ ॥
praviṣṭo bhagavān iti
manasā — with the mind; etāni — to these; bhūtāni — living entities; praṇamet — he offers respects; bahu-mānayan — showing regard; īśvaraḥ — the controller; jīva — of the living entities; kalayā — by His expansion as the Supersoul; praviṣṭaḥ — has entered; bhagavān — 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 Paramātmā 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. Māyāvādī philosophers wrongly think that because the Supreme Person has entered the body of a poor man, the Supreme Lord has become daridra-nārāyaṇa, or poor Nārāyaṇa. These are all blasphemous statements of atheists and nondevotees.