sarvesam api bhutanam
harir atmesvarah priyah
bhutair mahadbhih sva-krtaih
krtanam jiva-samjnitah
sarvesam—of all; api—certainly; bhutanam—living entities; harih—the Lord, who mitigates all the miseries of the living entity; atma—the original source of life; isvarah—the complete controller; priyah—the dear; bhutaih—by the separated energies, the five material elements; mahadbhih—emanating from the total material energy, the mahat-tattva; sva-krtaih—which are manifested by Himself; krtanam—created; jiva-samjnitah—who is also known as the living entity, since the living entities are expansions of His marginal energy.
The Supreme Personality of Godhead, Hari, is the soul and the Supersoul of all living entities. Every living entity is a manifestation of His energy in terms of the living soul and the material body. Therefore the Lord is the most dear, and He is the supreme controller.
The Supreme Personality of Godhead is manifested by His different energies—the material energy, the spiritual energy and the marginal energy. He is the original source of all living entities in the material world, and He is situated in everyone’s heart as the Supersoul. Although the living entity is the cause of his various types of bodies, the body is given by material nature according to the order of the Lord.
“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.” (Bg. 18.61) The body is just like a machine, a car, in which the living entity is given a chance to sit and move according to his desire. The Lord is the original cause of the material body and the soul, which is expanded by His marginal energy. The Supreme Lord is the dearmost object of all living entities. Prahlada Maharaja therefore advised his class friends, the sons of the demons, to take shelter of the Supreme Personality of Godhead again.

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