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īśhvaraḥ sarva-bhūtānāṁ hṛid-deśhe ‘rjuna tiṣhṭhati
bhrāmayan sarva-bhūtāni yantrārūḍhāni māyayā

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भावार्थ:

हे अर्जुन! शरीर रूप यंत्र में आरूढ़ हुए संपूर्ण प्राणियों को अन्तर्यामी परमेश्वर अपनी माया से उनके कर्मों के अनुसार भ्रमण कराता हुआ सब प्राणियों के हृदय में स्थित है॥61॥

Translation

The Supreme Lord dwells in the hearts of all living beings, O Arjun. According to their karmas, he directs the wanderings of the souls, who are seated on a machine made of the material energy.

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English Translation Of Sri Shankaracharya’s Sanskrit Commentary By Swami Gambirananda

18.61 Arjuna, O Arjuna-one whose self is naturally white (pure), i.e. one possessing a pure internal organ. This follows from the Vedic text, ‘The day is dark and the day is arjuna (white) (Rg. 6.9.1). Isvarah, the Lord , Narayana the Ruler; tisthati, resides, remains seated; hrd-dese, in the region of the heart; sarva-bhutanam, of all creatures, of all living beings. How does He reside? In answer the Lord says: bhramayan, revolving; mayaya, through Maya, through delusion; sarva-bhutani, all the creatures; as though yantra-arudhani, mounted on a machine-like man’ etc., made of wood, mounted on a machine. The word iva (as though) has to be thus understood here. Bhramayan, revolving, is to be connected with tisthati, resides (conveying the idea, ‘resides৷৷.while revolving’).