Lord Śiva Instructs the Pracetās (Śiva-stuti and the Path of Bhakti)
सृष्टं स्वशक्त्येदमनुप्रविष्ट- श्चचतुर्विधं पुरमात्मांशकेन । अथो विदुस्तं पुरुषं सन्तमन्त- र्भुङ्क्ते हृषीकैर्मधु सारघं य: ॥ ६४ ॥
sṛṣṭaṁ sva-śaktyedam anupraviṣṭaś catur-vidhaṁ puram ātmāṁśakena atho vidus taṁ puruṣaṁ santam antar bhuṅkte hṛṣīkair madhu sāra-ghaṁ yaḥ
我が主よ、あなたは御自身の力で創造したのち、御自身の分身としてその中に入り、四種の姿として住まわれます。衆生の心に在して、彼らが感官でいかに享楽するかを知っておられる。この世のいわゆる幸福は、巣に集められた蜜を蜂が味わう楽しみに等しいのです。
The material cosmic manifestation is an exhibition of the external energy of the Supreme Personality of Godhead, but because dull matter cannot work independently, the Lord Himself enters within this material creation in the form of a partial expansion (Paramātmā), and He enters also by His separated parts and parcels (the living entities). In other words, both the living entities and the Supreme Personality of Godhead enter into the material creation just to make it active. As stated in Bhagavad-gītā (7.5) :
This verse explains that after creating the universe by His own energy, the Supreme Lord enters it as an expansion (Paramatma), remaining present within all beings as the inner witness and supporter.
Lord Shiva was guiding the Pracetas toward pure devotion and right knowledge—teaching them to recognize the Supreme Lord within the body and beyond it, so their austerities would culminate in bhakti rather than mere worldly attainment.
Practice sense-control and remembrance by viewing the senses as instruments and the Lord as the inner presence; offer daily actions to Him, and cultivate awareness that true fulfillment comes from the indwelling Lord, not from fleeting sensory objects.