SB 7.7.32
harih sarvesu bhutesu
bhagavan asta isvarah
iti bhutani manasa
kamais taih sadhu manayet
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
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 entity’s heart. Thus one should offer respect to every living entity according to that living entity’s position or manifestation.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
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.