Shloka : 107

हृदये जीववज्जीवे योऽन्तर्यामितया स्थित: ।

ज्ञेय: स्वतन्त्र ईशोऽसौ सर्वकर्मफलप्रद: ॥ 107 ॥

અને જે ઈશ્વર છે તે જે તે, જેમ હૃદયને વિષે જીવ રહ્યો છે, તેમ તે જીવને વિષે અંતર્યામીપણે કરીને રહ્યા છે ને સ્વતંત્ર છે, ને સર્વ જીવને કર્મફળના આપનારા છે- એમ ઈશ્વરને જાણવા. ॥ 107 ॥

And as the soul is residing into the heart, similarly, God is residing into the soul as an inner being and He is free. And He rewards all the living beings as per their deeds. These are the characteristics of God. || 107 ||

Commentary

It has been mentioned that 'God is residing into the soul as an inner being'. Here, the word soul indicates the 'Jeevkoti' and 'Ishwarkoti'. As Parbrahma i.e. Ultimate Supreme God, is residing as an inner being into the 'Jeevkoti' and 'Ishwarkoti', similarly, He is also residing as an inner being into the 'Brahmkoti' and 'Aksharkoti'. Here, 'Parbrahm' i.e. Ultimate Supreme Being, has been mentioned as 'Ishwar'.

And he has been prevailing as an inner being through His brilliance in Aksharkoti, Ishwarkoti and Jeevkoti as per there heirarchy, but He does not manifest as a Jeev or Ishwar. Here, 'Taratamya' means He is prevailing by His own brilliance in Akshar, as a brilliance of Akshar in Purush and as a brilliance of Purush in Jeevkoti. Thus, Shri Hari is all pervading through His brilliance. That means He is prevalent within Akshar and so on all the Kotis i.e. stages of evolvement, indirectly through His brilliance. And He is also the cause of existence of all these stages. And He is residing in His own abode exclusively in divine luminous personal form . He is united with the Anant Muktas in His divine form. And this same Supreme God has manifested Himself as numerous forms through His prowess. Thus the Supreme God is pervading in 'Saakar' (definite) form also. That means when He appears in front of a devotee and while residing in the soul of an Ekantik devotee, He is prevailing in Saakar form. Thus, for all other living beings Shriji is prevailing as an inner being through His brilliance but for His Ekantik devotees He is prevailing in His divine personal form.

Moreover, Maya, Purush, Kaal, Akshar etc. all are surrendered to Him and He is Lord of all the Muktas - Nitya Muktas, giver of all the happiness and all controller. Therefore He should be considered as Master of all i.e. subordinate to none. And all other incarnations of Shri Hari have gained the splendour through Shri Hari and attained the honour of God. Thus, these incarnations who have received the splendour from Shri Hari are dependent on Shri Hari. Therefore they are not self-sufficient whereas Shri Hari is independent.

Such Shriji Maharaj, in the form of Mahapurush, is prevailing in all the living beings equally and rewards these living beings as per their deeds. And being pleased by His absolute devotees, He blesses them with His Darshan, bliss and unity with His divine form.