manasaitāni bhūtāni praṇamed bahu-mānayan
manasaitāni bhūtāni praṇamed bahu-mānayan |
īśvaro jīva-kalayā praviṣṭo bhagavān iti ||
(Śrīmad Bhāgavatam: 3.29.34; cited in Bhakti Sandarbha 106)
“Within the mind one should offer obeisance to and greatly honor [all] these beings, [considering,] ‘Bhagavān, Īśvara, has entered [all these beings] by means of impelling the jīvas [i.e., by virtue of his being the Inner Regulator (Antaryāmī), meaning, the Īśvara, within them].”