Srimad Bhagavatam — Tritiya Skandha, Shloka 42
Kapila Describes Bhakti-Saturated Aṣṭāṅga-Yoga and Meditation on the Lord’s Form
सर्वभूतेषु चात्मानं सर्वभूतानि चात्मनि । ईक्षेतानन्यभावेन भूतेष्विव तदात्मताम् ॥ ४२ ॥
sarva-bhūteṣu cātmānaṁ sarva-bhūtāni cātmani īkṣetānanya-bhāvena bhūteṣv iva tad-ātmatām
瑜伽行者应以不二之心观见：一切众生中有同一灵我，且一切众生皆在灵我之中；如此便是证悟至上灵（Paramātmā）。
As stated in the Brahma-saṁhitā, not only does the Supreme Soul enter each and every universe, but He enters even the atoms. The Supreme Soul is present everywhere in the dormant stage, and when one can see the presence of the Supreme Soul everywhere, one is liberated from material designations.
FAQs
In 3.28.42, Lord Kapila teaches that a yogi should perceive the Self in every creature and all creatures within the Self, cultivating an undivided, non-othering vision.
Kapila is instructing Devahuti in bhakti-yoga and meditation, where true realization includes equal vision—recognizing the same spiritual essence (and the Lord’s presence) within all beings.
Practice respect and compassion toward all, reduce envy and hostility, and train the mind in remembrance of the Divine presence—so interactions become service rather than rivalry.