सम: सर्वेषु भूतेषु ईश्वर: सुखदुःखयो: । महान् महात्मा सर्वात्मा नारायण इति श्रुति:,सुख और दु:खके स्वामी श्रीहरि समस्त प्राणियोंमें समभावसे स्थित हैं। श्रीनारायण महान् महात्मा एवं सर्वात्मा हैं; ऐसा श्रुतिमें कहा गया है
samaḥ sarveṣu bhūteṣu īśvaraḥ sukhaduḥkhayoḥ | mahān mahātmā sarvātmā nārāyaṇa iti śrutiḥ ||
समः सर्वेषु भूतेषु ईश्वरः सुखदुःखयोः । महान् महात्मा सर्वात्मा नारायण इति श्रुतिः ॥
नारद उवाच
God (Nārāyaṇa) is impartial and present equally in all beings, transcending the dualities of pleasure and pain; therefore one should cultivate samatā (equanimity) and respect all life as per śruti.
Nārada is speaking within the Śānti Parva’s instruction-oriented setting, citing śruti to affirm Nārāyaṇa’s supreme status and universal indwelling presence as a basis for ethical conduct and inner steadiness.