अथ मां सर्वभूतेषु भूतात्मानं कृतालयम् ।
अर्हयेद्दानमानाभ्यां मैत्र्याभिन्नेन चक्षुषा ॥

atha māṁ sarva-bhūteṣu bhūtātmānaṁ kṛtālayam |
arhayed dāna-mānābhyāṁ maitryābhinnena cakṣuṣā ||
(Śrīmad Bhāgavatam: 3.29.27; cited in Bhakti Sandarbha 106)

[Translation as per the Krama-sandarbha-ṭīkā:] “Therefore, with charity, respect, friendship, and eyes of non-difference, one should worship me, the Ātma of all beings, who have made my abode in all beings.”

[Translation as per the Sārārtha-darśinī-ṭīkā:] “Alternately, with charity, respect, and eyes of unbroken friendship, one should worship me, the Ātma of all beings, who have made my abode in all beings.”

Commentary

yathā-yuktaṁ yathā-śakti-dānena tad-abhāve mānena ca abhinnena cakṣuṣeti pūrvavat… yad vā, bhinnena cakṣuṣānyatra yā dṛṣṭis tato’tivilakṣaṇayā dṛṣṭyā sarvotkṛṣṭa-dṛṣṭyā … | … mad-bhakteṣv evādara-bāhulyādikaṁ kartavyam | anyatra ca yathā-prāptaṁ yathā-śakti ca … |
(Excerpt from the Krama-sandarbha-ṭīkā to 2.39.27 and 3.29.33, and Bhakti Sandarbha: 106)

“[One should honor all living beings] As appropriate [for the recipient], with charity as one is able, and in the absence of that [i.e. if one is unable to offer charity (e.g. food)], with honor and eyes of non-difference as prior [i.e., with the vision of other living beings as being equal to oneself in that they are all dwelling places of Bhagavān as aforesaid], or, [maitryā bhinnena cakṣuṣā can mean] with eyes of difference, that is, with vision that is greatly distinct from vision elsewhere [i.e., from common vision], that is, with the highest of all vision. … Extensive honor should be shown only to my bhaktas, and elsewhere [i.e., to others] as proper [according to the recipient] and as per one’s ability [honor should be offered].”

nanu pṛthivyām anantā eva kṣudhārtā jīvās te ca bhojayitāraṁ śrutvā tat-samīpam āyānty eva tān bhojayituṁ kaḥ khalu rantidevo nṛpa iva dhairyaṁ dhatte ? ity ata āha—atha athavā tebhyo yatheṣṭa-dānāsāmarthye’pi dānādibhir arhayet | … kiṁ ca, teṣu bubhukṣuṣu gāli-pradānādibhis tiraskurvatsv api pratitiraskāraṁ na kuryāt, kintu teṣv ātmano’py adhikān mānena stutyādibhir ādareṇārhayet | … ātmanas tulyān maitryābhinnenāvidīrṇenākuṭileneti yāvat | evaṁ niṣkaitavasya vyavahṛtyāpi teṣu kupyatsv api tad-antaḥ-sthitaḥ prabhus tu na kupyād eveti bhāvaḥ ||
(Excerpt from the Sārārtha-darśinī-ṭīkā)

“‘Well, there are endless hunger-stricken living beings on the earth, and immediately upon hearing of someone feeding [others], they certainly come near that [person]. Who has the patience to feed them [all] like King Rantideva?’ Thus it is said, ‘alternately’ (atha), that is, even if one is unable to offer charity as desired [to them all, e.g., feed them all], one should honor them with charity and so on [i.e., one should honor them by other means instead as one is able]. … Moreover, one should not execrate the hungry or counter-rebuke even those who rebuke [oneself], but rather one should worship them even more than oneself with honor in the form of respect, praise, and so forth. … [One should honor them] On account of them being equal to oneself with friendship that is unbroken, that is, not damaged, free from deceit [i.e., sincere and trustworthy]. If even after being treated with non-duplicity they get angry [for whatever reason], Prabhu situated within them, however, certainly does not get angry. This is the purport.”

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