yatra yajna-patih saksad
bhagavan harir isvarah
anvabhuyata sarvatma
sarva-loka-guruh prabhuh
yatrawhere; yajna-patihthe enjoyer of all sacrifices; saksatdirectly; bhagavanthe Supreme Personality of Godhead; harihLord Visnu; isvarahthe supreme controller; anvabhuyatabecame visible; sarva-atmathe Supersoul of everyone; sarva-loka-guruhthe master of all planets, or the teacher of everyone; prabhuhthe proprietor.
The Supreme Personality of Godhead, Lord Visnu, is present in everyones heart as the Supersoul, and He is the proprietor of all planets and the enjoyer of the results of all sacrifices. He was personally present at the sacrifices made by King Prthu.
In this verse the word saksat is significant. Prthu Maharaja was a saktyavesa-avatara incarnation of Lord Visnu. Actually Prthu Maharaja was a living entity, but he acquired specific powers from Lord Visnu. Lord Visnu, however, is directly the Supreme Personality of Godhead, and thus belongs to the category of visnu-tattva. Maharaja Prthu belonged to the jiva-tattva. The visnu-tattva indicates God, whereas the jiva-tattva indicates the part and parcel of God. When Gods part and parcel is especially empowered, he is called saktyavesa-avatara. Lord Visnu is herein described as harir isvarah. The Lord is so kind that He takes all miserable conditions away from His devotees. Consequently He is called Hari. He is described as isvara because He can do whatever He likes. He is the supreme controller. The supreme isvara purusottama is Lord Krsna. He exhibits His powers as isvara, or the supreme controller, when He assures His devotee in Bhagavad-gita (18.66): Abandon all varieties of religion and just surrender unto Me. I shall deliver you from all sinful reaction. Do not fear. He can immediately make His devotee immune from all the reactions caused by sinful life if the devotee simply surrenders unto Him. He is described herein as sarvatma, meaning that He is present in everyones heart as the Supersoul, and as such He is the supreme teacher of everyone. If we are fortunate enough to take the lessons given by Lord Krsna in Bhagavad-gita, our lives immediately become successful. No one can give better instructions to human society than Lord Krsna.

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