SB 4.24.62
kriya-kalapair idam eva yoginah
sraddhanvitah sadhu yajanti siddhaye
bhutendriyantah-karanopalaksitam
vede ca tantre ca ta eva kovidah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
My dear Lord, Your universal form consists of all five elements, the senses, mind, intelligence, false ego (which is material) and the Paramatma, Your partial expansion, who is the director of everything. Yogis other than the devotees — namely the karma-yogi and jñana-yogi — worship You by their respective actions in their respective positions. It is stated both in the Vedas and in the sastras that are corollaries of the Vedas, and indeed everywhere, that it is only You who are to be worshiped. That is the expert version of all the Vedas.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
In a previous verse Lord Siva wanted to see the form of the Lord which the devotees are always interested in. There are other forms of the Lord manifest in the material world, including Brahma and other demigods, and these are worshiped by materialistic persons. In the Second Canto, Third Chapter, of Srimad-Bhagavatam, it is stated that those who desire material benefits are recommended to worship different types of demigods, and in conclusion the Bhagavatam recommends:
akamah sarva-kamo va
moksa-kama udara-dhih
tivrena bhakti-yogena
yajeta purusam param
(Bhag. 2.3.10)
The devotees, the jñanis, who are known as moksa-kama, and the karmis, who are known as sarva-kama, are all aspiring to worship the Supreme Personality of Godhead, Visnu. Even when one performs yajñas, as stated here (kriya-kalapaih), he should always remember that the demigods are but agents of the Supreme Lord. Actually the worshipful Lord is Visnu, Yajñesvara. Thus even when different demigods are worshiped in the Vedic and Tantric sacrifices, the actual goal of sacrifice is Lord Visnu. Therefore in Bhagavad-gita (9.23) it is said:
ye ’py anya-devata-bhakta
yajante sraddhayanvitah
te ’pi mam eva kaunteya
yajanty avidhi-purvakam
“Whatever a man may sacrifice to other gods, O son of Kunti, is really meant for Me alone, but is offered without true understanding.”
Thus the worshipers of various demigods also worship the Supreme Lord, but they do so against the regulative principles. The purpose of the regulative principles is to satisfy Lord Visnu. In the Visnu Purana (3.8.9) the very same thing is confirmed:
varnasramacaravata
purusena parah puman
visnur aradhyate pantha
nanyat tat-tosa-karanam
Here it is clearly mentioned that the karmi, jñani or yogi — in fact, everyone — worships Lord Visnu if he is actually expert in knowledge of the Vedas and Tantras. The word kovidah is very significant, for it indicates the devotees of the Lord. Only the devotees know perfectly that the Supreme Personality of Godhead, Visnu, is all-pervading. Within the material energy, He is represented by the five material elements as well as the mind, intelligence and ego. He is also represented by another energy — the living entities — and all these manifestations in the spiritual and material world combined are but representations of the different energies of the Lord. The conclusion is that the Lord is one and that He is expanded in everything. This is understood by the Vedic version: sarvam khalv idam brahma. One who knows this concentrates all his energy in worshiping Lord Visnu.