Bhāgavata Sandarbha

pātraṁ tv atra niruktaṁ vai kavibhiḥ pātra-vittamaiḥ |
harir evaika urvīśa yan-mayaṁ vai carācaram ||
devarṣy-arhatsu vai satsu tatra brahmātmajādiṣu |
rājan yad agra-pūjāyāṁ mataḥ pātratayācyutaḥ ||
jīva-rāśibhir ākīrṇa aṇḍa-kośāṅghripo mahān |
tan-mūlatvād acyutejyā sarva-jīvātma-tarpaṇam ||
purāṇy anena sṛṣṭāni nṛ-tiryag-ṛṣi-devatāḥ |
śete jīvena rūpeṇa pureṣu puruṣo hy asau ||
teṣv eva bhagavān rājaṁs tāratamyena vartate |
tasmāt pātraṁ hi puruṣo yāvān ātmā yatheyate ||
(Śrīmad Bhāgavatam: 7.14.34–38)

“[Śrī Nārada to Śrī Yudhiṣṭhira:] O Ruler of the earth! The one Hari alone, of whom the universe [lit., the moving and the unmoving] is constituted, has been declared the [most] fit recipient of honor (pātram) here [i.e., on the earth] by the learned most knowledgable in regard to fit recipients of honor since, O King, Acyuta [i.e., Hari] was accepted as being the fit recipient of the first worship there [i.e., at your Rājasūya sacrifice] even when the devas, ṛṣis, ascetics, sons of Brahmā [i.e., Sanat, Sanandana, and so on], and others were present. Worship of Acyuta is satisfying to all jīvas and oneself because of [his] being the root of the vast tree of the universe filled with the multitudes of jīvas. The abodes [i.e., bodies] of human beings, animals, sages, and devatās [i.e., all living beings] were emanated by him. He, the Puruṣa, [then] lies in those abodes in the form of life [i.e., in the form of he who is the cause of life in those abodes, i.e., the Inner Regulator (Antaryāmī)]. O King, Bhagavān is present in these [abodes, i.e., bodies] verily in a gradation. Therefore, a person [i.e., a human being] is a fit recipient of honor as and to the extent the Self [i.e., Bhagavān] is perceived.”

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