sarva-bhūtāni cātmani

sarva-bhūteṣu cātmānaṁ

sarva-bhūtāni cātmani

īkṣetānanya-bhāvena

bhūteṣv iva tad-ātmatām

This yogī should see Paramātmā in all beings, and all beings in Paramātmā, just as one sees the material elements in all beings.

Contemplating that Paramātmā is different from all else, one should see him as the cause and ultimate resting place of all things. One sees Paramātmā in all beings because the cause is present in the effect. One sees all beings in Paramātmā because all of the effects merge into him at final destruction of the universe. Tad-ātmatām means “made of the five great elements.”

|| 3.28.43 ||

sva-yoniṣu yathā jyotir

ekaṁ nānā pratīyate

yonīnāṁ guṇa-vaiṣamyāt

tathātmā prakṛtau sthitaḥ

Just as one fire in various types of wood appears to be different because of different qualities in the wood, Paramātmā is one, but appears to be of many varieties, because he is situated in different bodies.

The perception of various forms of the Paramātmā because he is in all bodies and perception of Paramātmā possessing good or bad bodies is not actual. One fire (jyotih) in various types of wood (sva-yoniṣu) is perceived to be various because of different qualities in the wood. It may have long or short wood, crooked or straight wood, with different odors and colors. Similarly Paramātmā (ātmā), though residing in different bodies, is one.

|| 3.28.44 ||

tasmād imāṁ svāṁ prakṛtiṁ

daivīṁ sad-asad-ātmikām

durvibhāvyāṁ parābhāvya

svarūpeṇāvatiṣṭhate

Because of the bewildering forms of prakṛti, after conquering self-supporting prakṛti, composed of cause and effect, which is difficult to conquer, one should be situated in ones uncovered form of consciousness.

Because prakṛti shows itself in a variety of forms and is thus the cause of many problems (tasmāt), one should conquer prakṛti. Prakṛti is self-supporting (svām). It is composed of karma or fate (daivīm), or is a śakti of the Lord (deva). It is hard to conquer, but one should conquer it.  This is explained in the Gītā:

 

daivī hyena guṇamayī mama māyā duratyayā

māmeva ye prapadyante māyāmetāṁ taranti te

 

My māyā made of the guṇas, fit for the jīva’s pleasure, is hard to surpass, but those who surrender to me alone can cross over this māyā. BG 7.14

Having conquered prakṛti, the jīva is situated as a form of consciousness uncovered by matter.

Thus ends the commentary on Twenty-eighth Chapter of the Third Canto of the Bhāgavatam for the pleasure of the devotees, in accordance with the previous ācāryas.