purany anena srstani
sete jivena rupena
puresu puruso hy asau
purani—residential places or bodies; anena—by Him (the Supreme Personality of Godhead); srstani—among those creations; nr—man; tiryak—other than human beings (animals, birds, etc); rsi—saintly persons; devatah—and demigods; sete—lies down; jivena—with the living entities; rupena—in the form of Paramatma; puresu—within these residential places or bodies; purusah—the Supreme Lord; hi—indeed; asau—He (the Personality of Godhead).
The Supreme Personality of Godhead has created many residential places like the bodies of human beings, animals, birds, saints and demigods. In all of these innumerable bodily forms, the Lord resides with the living being as Paramatma. Thus He is known as the purusavatara.
“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.” The living entity, who is part and parcel of the Supreme Personality of Godhead, exists on the mercy of the Lord, who is always with him in any form of body. The living entity desires a particular type of material enjoyment, and thus the Lord supplies him with a body, which is like a machine. Just to keep him alive in that body, the Lord remains with him as the purusa (Ksirodakasayi Visnu). This is also confirmed in Brahma-samhita (5.35):
“I worship the Personality of Godhead, Govinda, who enters the existence of every universe and every atom by one of His plenary portions and thus manifests His infinite energy throughout the material creation.” The living entity, being part and parcel of the Lord, is known as jiva. The Supreme Lord purusa remains with the jiva to enable him to enjoy material facilities.
Link to this page: https://prabhupadabooks.com/sb/7/14/37