tad gaccha dhruva bhadram te
bhagavantam adhoksajam
tat—therefore; gaccha—come; dhruvaDhruva; bhadram—good fortune; te—unto you; bhagavantam—unto the Supreme Personality of Godhead; adhoksajam—who is beyond the concepts of material senses; sarva-bhuta—all living entities; atma-bhavena—by thinking of them as one; sarva-bhuta—in all living entities; atma—the Supersoul; vigraham—having form.
My dear Dhruva, come forward. May the Lord always grace you with good fortune. The Supreme Personality of Godhead, who is beyond our sensory perception, is the Supersoul of all living entities, and thus all entities are one, without distinction. Begin, therefore, to render service unto the transcendental form of the Lord, who is the ultimate shelter of all living entities.
Here the word vigraham, “having specific form,” is very significant, for it indicates that the Absolute Truth is ultimately the Supreme Personality of Godhead. That is explained in the Brahma-samhita. Sac-cid-ananda-vigrahah: [Bs. 5.1] He has form, but His form is different from any kind of material form. The living entities are the marginal energy of the supreme form. As such, they are not different from the supreme form, but at the same time they are not equal to the supreme form. Dhruva Maharaja is advised herewith to render service unto the supreme form. That will include service to other individual forms. For example, a tree has a form, and when water is poured on the root of the tree, the other forms—the leaves, twigs, flowers and fruits—are automatically watered. The Mayavada conception that because the Absolute Truth is everything He must be formless is rejected here. Rather, it is confirmed that the Absolute Truth has form, and yet He is all-pervading. Nothing is independent of Him.

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