Bhakti Yoga: The Three Modes of Devotion, Non-Envy, and Time as the Lord
अथ मां सर्वभूतेषु भूतात्मानं कृतालयम् । अर्हयेद्दानमानाभ्यां मैत्र्याभिन्नेन चक्षुषा ॥ २७ ॥
atha māṁ sarva-bhūteṣu bhūtātmānaṁ kṛtālayam arhayed dāna-mānābhyāṁ maitryābhinnena cakṣuṣā
Therefore one should worship Me, who dwell in all beings as their very Self, by charity and honor, by friendly conduct, and by seeing all with an undivided vision.
It should not be misunderstood that because the Supersoul is dwelling within the heart of a living entity, the individual soul has become equal to Him. The equality of the Supersoul and the individual soul is misconceived by the impersonalist. Here it is distinctly mentioned that the individual soul should be recognized in relationship with the Supreme Personality of Godhead. The method of worshiping the individual soul is described here as either giving charitable gifts or behaving in a friendly manner, free from any separatist outlook. The impersonalist sometimes accepts a poor individual soul as being daridra-nārāyaṇa, meaning that Nārāyaṇa, the Supreme Personality of Godhead, has become poor. This is a contradiction. The Supreme Personality of Godhead is full in all opulences. He can agree to live with a poor soul or even with an animal, but this does not make Him poor.
It teaches that the Lord resides as the indwelling Soul within every being, so a devotee honors Him by respecting all creatures, giving charity, and maintaining a friendly, non-divisive vision.
Kapila is teaching Devahuti the practical marks of devotional service—how inner realization (Paramatma in all) must express itself outwardly as compassion, respect, and generosity.
Practice daily respect in speech and behavior, support others through honest charity or service, and train the mind to see every person as a soul—reducing envy, harsh judgment, and social division.