अहं सर्वेषु भूतेषु भूतात्मावस्थित: सदा ।
तमवज्ञाय मां मर्त्य: कुरुतेऽर्चाविडम्बनम् ॥

ahaṁ sarveṣu bhūteṣu bhūtātmāvasthitaḥ sadā |
tam avajñāya māṁ martyaḥ kurute’rcā-viḍambanam ||
(Śrīmad Bhāgavatam: 3.29.21; cited in Bhakti Sandarbha: 106)

[Kapiladeva:] “I am ever present in all beings as the Self [i.e., the Inner Regulator (Antaryāmī)] of all beings. By disrespecting him, that is, me, a mortal makes a mockery of ritual worship [alt., a mockery of my deity].”

Commentary

citta-śuddhiś ca sarva-bhūtātma-dṛṣṭyaiva bhavatīti vaktuṁ kevala-pratimādi-niṣṭhāṁ nindann āha—aham iti saptabhiḥ | arcaiva viḍambanam anukaraṇam | arcāyāṁ pūjā-viḍambanam iti vā | avajñopekṣā-dveṣa-nindāḥ krameṇa caturbhir niṣidhyante |
(Bhāvārtha-dīpikā)

“To state that purification of the psyche (citta-śuddhi) occurs only by seeing the Self in all beings, he speaks with seven verses—aham … [i.e., starting with this one] condemning fixity only upon images and so forth [i.e., condemning the mentality with which one honors Bhagavān only as a deity and neglects to honor his presence in all living beings]. A ‘mockery’ (viḍambanam) of ritual worship (arcā) means imitation [thereof], or, it means a mockery of ritual worship of a deity. Disrespect, neglect, enmity, and defamation [in regard to living beings] are condemned with [the next] four [verses] in sequence.”

śrī-kapila-devena sādhāraṇānām api prāṇinām avajñādikaṁ ninditam, kim uta bhagavat-parāṇām | tathā hi—aham iti | bhūteṣu vakṣyamāṇa-rītyāprāṇa-bhṛj-jīvam ārabhya bhagavad-arpitātma-jīva-paryanteṣu bhūtātmā tad-antaryāmī | taṁ mām avajñāya teṣām avajñayā tad-adhiṣṭhānakasya mamaivāvajñāṁ kṛtvety arthaḥ | tatas tāṁ kṛtvā yo’rcāṁ mat-pratimāṁ kurute sa tad-viḍambanaṁ tasyā avajñām eva kuruta ity arthaḥ |

(Krama-sandarbha-ṭīkā; excerpt from Bhakti Sandarbha 106)_
“Disrespect and so forth of even living entitiesin general is condemned by Śrī Kapiladeva, so all the more [is disrespect and so forth] of those devoted to Bhagavān, since such [is said by him]: aham … [i.e., he states SB 3.29.21]. In accord with the manner to be stated [ahead in SB 3.29.28–33], ‘in [all] beings’ (bhūteṣu) refers to [all] starting from jīvas devoid of vital airs (prāṇas) [and also continuing] up to those jīvas whose [very] selves have been offered to Bhagavān [i.e., great Vaiṣṇavas]. ‘The Self of all beings’ (Bhūtātmā) means the Inner Regulator (Antaryāmī) of them. ‘By disrespecting him, that is, me’ (taṁ mām avajñāya) means by showing disrespect to me specifically, I am who am the Indweller in them, as a result of disrespecting them. Thus, one who, having done that, makes a deity (arcām), that is, an image of me, [and worships it] makes a mockery of that, meaning, one only shows disrespect to it.”

kiṁ caitādṛśīm api bhaktim aparādha eva saṅkocayati sa cāparādhaḥ prāyo mahad-avajñāna-mūlaka eva te ca mahānto loke durlakṣyā api bahavas tiṣṭhanty atas tad-aparādhābhāvārthaṁ sarva-bhūtāny eva sveṣṭa-devādhiṣṭhāna-buddhyā sammānānīyāni | tad-abhāve śrī-bhagavad-vigraha-sevāpi na samyak phaladeti vadann īśvaratvāt prāṇi-sammānanam akurvate sva-bhaktāya hita-kāritvena vātsalyāt kupyann iva śrī-kapila-deva āha—aham ity ādi ṣaḍbhiḥ | tatrāvajñopekṣā-dveṣa-nindāḥ krameṇa caturbhir niṣidhyante | arcā mat-pratimā, tasyāṁ mat-pūjanaṁ mad-viḍambanam eva kurute |
(Sārārtha-darśinī-ṭīkā)

“Furthermore, although it is such [i.e., although bhakti naturally draws the mind towards Bhagavān], offense (aparādha) restricts bhakti [i.e., prevents bhakti from doing so], and such offense (aparādha) is usually rooted in disrespect of mahats. Although such great personages are hardly visible [alt., difficult to see] in the world, many exist. Therefore, for the purpose of avoiding [the possibility of committing any] offense (aparādha) to them, all beings are to be honored with the mentality that they are dwelling places (adhiṣṭhānas) of one’s own Iṣṭadeva. In the absence of this [i.e., by neglecting to do this], even worship of a deity of Śrī Bhagavān is not fully productive of results. Saying this because of [his] being Īśvara, Śrī Kapiladeva, as though angry, speaks with [the following] seven [verses]—aham … [i.e., beginning with SB 3.29.21] —out of affection on account of [his] being a benefactor of his own bhakta who does not [i.e., fails to duly] honor living beings. Therein, disrespect, neglect, enmity, and defamation [in regard to living beings] are condemned with [the next] four [verses] in sequence. [In regard to the second half of the verse under discussion,] ‘Deity’ (Arcā) refers to an image of me; one who performs worship of me therein only makes a mockery of me.”