अहं सर्वेषु भूतेषु भूतात्मावस्थित: सदा । तमवज्ञाय मां मर्त्य: कुरुतेऽर्चाविडम्बनम् ॥ २१ ॥
ahaṁ sarveṣu bhūteṣu bhūtātmāvasthitaḥ sadā tam avajñāya māṁ martyaḥ kurute ’rcā-viḍambanam
I am ever present in all beings as the Paramātmā. One who neglects Me everywhere and merely worships the temple Deity performs only an imitation of devotion.
In purified consciousness, or Kṛṣṇa consciousness, one sees the presence of Kṛṣṇa everywhere. Therefore if one only engages in Deity worship in the temple and does not consider other living entities, then he is in the lowest grade of devotional service. One who worships the Deity in the temple and does not show respect to others is a devotee on the material platform, in the lowest stage of devotional service. A devotee should try to understand everything in relationship with Kṛṣṇa and try to serve everything in that spirit. To serve everything means to engage everything in the service of Kṛṣṇa. If a person is innocent and does not know his relationship with Kṛṣṇa, an advanced devotee should try to engage him in the service of Kṛṣṇa. One who is advanced in Kṛṣṇa consciousness can engage not only the living being but everything in the service of Kṛṣṇa.
This verse says the Lord is present in all beings as the indwelling Self; therefore, honoring only the Deity form while disregarding the Lord in living beings becomes a hollow imitation of worship.
Kapila is teaching Devahuti pure bhakti: Deity worship must be accompanied by reverence and compassion toward all beings, since the same Lord resides within everyone.
Along with temple worship and prayer, practice respect, non-cruelty, and service toward people and creatures—seeing them as carriers of the Lord’s presence.