मनसैतानि भूतानि प्रणमेद्बहुमानयन् । ईश्वरो जीवकलया प्रविष्टो भगवानिति ॥ ३४ ॥
manasaitāni bhūtāni praṇamed bahu-mānayan īśvaro jīva-kalayā praviṣṭo bhagavān iti
Such a perfected devotee offers reverence to every living being, for he is firmly convinced that Bhagavān, the Supreme Lord, has entered each body as Paramātmā, the indwelling 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.
This verse teaches that a devotee should mentally offer obeisance to all beings, honoring them because Bhagavān is present within as the inner controller through the jīva.
Kapila is describing the conduct and vision of a devotee—seeing the Lord’s presence everywhere—so that devotion becomes free from pride and filled with reverence.
Practice non-contempt: consciously respect people, animals, and all life, restrain harsh speech, and cultivate the inner attitude that the Lord is present within every being.