"Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe arjuna tiṣṭhati (BG 18.61): 'My dear Arjuna, the Lord is situated in everyone's heart'. Why He is situated there? Because He is the suhṛdaṁ sarva-bhūtānām (BG 5.29). We are sons of God. He is very sorry that unnecessarily we are wandering within this universe and suffering in different types of bodies, and this is going on. So īśvara, He is very well-wisher, friend. He is simply trying to turn His face towards you. That's it. Īśvaraḥ sarva-bhūtānām (BG 18.61). He has given little freedom, so do whatever you like. But He is simply taking the chance, 'When this rascal will turn towards Me?' That is His business. That is stated in the Vedic śāstra, that two birds are sitting in the same tree. One is eating the fruit, and the other is simple witnessing. So the eating bird is the jīvātmā, individual soul, and the witness bird is God, Paramātmā."
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