harih sarvesu bhutesu
bhagavan asta isvarah
iti bhutani manasa
kamais taih sadhu manayet
harihthe Supreme Personality of Godhead; sarvesuin all; bhutesuliving entities; bhagavanthe supreme personality; asteis situated; isvarahthe supreme controller; itithus; bhutaniall living entities; manasaby such understanding; kamaihby desires; taihthose; sadhu manayetone should highly esteem.
One should always remember the Supreme Personality of Godhead in His localized representation as the Paramatma, who is situated in the core of every living entitys heart. Thus one should offer respect to every living entity according to that living entitys position or manifestation.
Harih sarvesu bhutesu. This statement is sometimes misunderstood by unscrupulous persons who wrongly conclude that because Hari, the Supreme Personality of Godhead, is situated in every living entity, every living entity is therefore Hari. Such foolish persons do not distinguish between the atma and the Paramatma, who are situated in every body. The atma is the living entity, and the Paramatma is the Supreme Personality of Godhead. The individual living entity, however, is different from the Paramatma, the Supreme Lord. Therefore harih sarvesu bhutesu means that Hari is situated as Paramatma, not as atma, although atma is a part of Paramatma. Offering respect to every living entity means offering respect to the Paramatma situated in every living entity. One should not misunderstand every living entity to be the Paramatma. Sometimes unscrupulous persons designate a living entity as daridra-narayana, svami-narayana, this Narayana or that Narayana. One should clearly understand that although Narayana is situated in the core of the heart of every living entity, the living entity never becomes Narayana.

Link to this page: https://prabhupadabooks.com/sb/7/7/32

If you Love Me Distribute My Books -- Srila Prabhupada