SB 5.5.26
sarvani mad-dhisnyataya bhavadbhis
carani bhutani suta dhruvani
sambhavitavyani pade pade vo
vivikta-drgbhis tad u harhanam me
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
My dear sons, you should not envy any living entity — be he moving or nonmoving. Knowing that I am situated in them, you should offer respect to all of them at every moment. In this way, you offer respect to Me.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
In this verse the word vivikta-drgbhih, meaning without envy, is used. All living entities are the abode of the Supreme Personality of Godhead in His Paramatma feature. As confirmed in Brahma-samhita: andantara-stham paramanu-cayantara-stham. The Lord is situated in this universe as Garbhodakasayi Visnu and Ksirodakasayi Visnu. He is also situated within every atom. According to the Vedic statement: isavasyam idam sarvam. The Supreme Lord is situated everywhere, and wherever He is situated is His temple. We even offer respects to a temple from a distant place, and all living entities should similarly be offered respect. This is different from the theory of pantheism, which holds that everything is God. Everything has a relationship with God because God is situated everywhere. We should not make any particular distinction between the poor and the rich like the foolish worshipers of daridra-narayana. Narayana is present in the rich as well as the poor. One should not simply think Narayana is situated among the poor. He is everywhere. An advanced devotee will offer respects to everyone — even to cats and dogs.
vidya-vinaya-sampanne
brahmane gavi hastini
suni caiva sva-pake ca
panditah sama-darsinah
“The humble sage, by virtue of true knowledge, sees with equal vision a learned and gentle brahmana, a cow, an elephant, a dog and a dog-eater [outcaste].” (Bg. 5.18) This sama-darsinah, equal vision, should not be mistaken to mean that the individual is the same as the Supreme Lord. They are always distinct. Every individual person is different from the Supreme Lord. It is a mistake to equate the individual living entity with the Supreme Lord on the plea of vivikta-drk, sama-drk. The Lord is always in an exalted position, even though He agrees to live everywhere. Srila Madhvacarya, quoting Padma Purana, states: vivikta-drsti jivanam dhisnyataya paramesvarasya bheda-drstih. “One who has clear vision and who is devoid of envy can see that the Supreme Lord is separate from all living entities, although He is situated in every living entity.” Madhvacarya further quotes from Padma Purana:
upapadayet paratmanam
jivebhyo yah pade pade
bhedenaiva na caitasmat
priyo visnos tu kascana
“One who sees the living entity and the Supreme Lord as always distinct is very dear to the Lord.” Padma Purana also states, yo hares caiva jivanam bheda-vakta hareh priyah: “One who preaches that the living entities are separate from the Supreme Lord is very dear to Lord Visnu.”