Vibhūti-yoga in the Bhāgavata: The Lord’s Manifest Opulences and the Discipline of Control
गत्युक्त्युत्सर्गोपादानमानन्दस्पर्शलक्षणम् । आस्वादश्रुत्यवघ्राणमहं सर्वेन्द्रियेन्द्रियम् ॥ ३६ ॥
gaty-ukty-utsargopādānam ānanda-sparśa-lakṣanam āsvāda-śruty-avaghrāṇam ahaṁ sarvendriyendriyam
I am the functions of the five working senses—legs, speech, anus, hands, and genitals—as well as those of the five knowledge-acquiring senses—touch, sight, taste, hearing, and smell. I am also the potency by which each sense experiences its own object.
This verse states that Krishna is the underlying presiding potency behind movement, speech, and all sensory functions—He is “sarvendriyendriya,” the sense-power of every sense.
Krishna is teaching Uddhava His all-pervading opulence: that every bodily and sensory capacity ultimately depends on Him, helping Uddhava fix devotion beyond identification with the material senses.
Offer your sensory activities—speech, hearing, taste, and touch—to Krishna (e.g., truthful speech, hearing kirtan, honoring prasadam), remembering that the senses function best when aligned with devotion.