sarveṣām api bhūtānāṁ
harir ātmeśvaraḥ priyaḥ
bhūtair mahadbhiḥ sva-kṛtaiḥ
sarveṣām—of all; api—certainly; bhūtānām—living entities; hariḥ—the Lord, who mitigates all the miseries of the living entity; ātmā—the original source of life; īśvaraḥ—the complete controller; priyaḥ—the dear; bhūtaiḥ—by the separated energies, the five material elements; mahadbhiḥ—emanating from the total material energy, the mahat-tattva; sva-kṛtaiḥ—which are manifested by Himself; kṛtānām—created; jīva-saṁjñitaḥ—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. Prahlāda Mahārāja therefore advised his class friends, the sons of the demons, to take shelter of the Supreme Personality of Godhead again.
Link to this page: https://prabhupadabooks.com/sb/7/7/49