SB 9.8.22–My Lord, You are fully situated in everyone’s heart, but the living entities, covered by the material body, cannot see You, for they are influenced by the external energy, conducted by the three modes of material nature. Their intelligence being covered by sattva-guṇa, rajo-guṇa and tamo-guṇa, they can see only the actions and reactions of these three modes of material nature. Because of the actions and reactions of the mode of ignorance, whether the living entities are awake or sleeping, they can see only the workings of material nature; they cannot see Your Lordship.
PURPORT
Unless one is situated in the transcendental loving service of the Lord, one is unable to understand the Supreme Personality of Godhead. The Lord is situated in everyone’s heart. However, because the conditioned souls are influenced by material nature, they can see only the actions and reactions of material nature, but not the Supreme Personality of Godhead. One therefore must purify himself internally and externally:
apavitraḥ pavitro vā sarvāvasthāṁ gato ’pi vā yaḥ smaret puṇḍarīkākṣaṁ
sa bāhyābhyantaraḥ śuciḥ
To keep ourselves externally clean we should bathe three times daily, and for internal cleanliness we must cleanse the heart by chanting the Hare Kṛṣṇa mantra. The members of the Kṛṣṇa consciousness movement must always follow this principle (bāhyābhyantaraḥ śuciḥ). Then it will one day be possible to see the Supreme Personality of Godhead face to face.
SB 9.8.23 purport-
The word svabhāva refers to one’s own spiritual nature or original constitutional position. When situated in this original position, the living entity is unaffected by the modes of material nature. Sa guṇān samatītyaitān brahma-bhūyāya kalpate (Bg. 14.26). As soon as one is freed from the influence of the three modes of material nature, he is situated on the Brahman platform. Vivid examples of personalities thus situated are the four Kumāras and Nārada. Such authorities can by nature understand the position of the Supreme Personality of Godhead, but a conditioned soul not freed from the influence of material nature is unable to realize the Supreme. In Bhagavad-gītā (2.45), therefore, Kṛṣṇa advises Arjuna, traiguṇya-viṣayā vedā nistraiguṇyo bhavārjuna: one must rise above the influence of the three modes of material nature. One who stays within the influence of the three material modes is unable to understand the Supreme Personality of Godhead.
SB 9.8.24-O completely peaceful Lord, although material nature, fruitive activities and their consequent material names and forms are Your creation, You are unaffected by them. Therefore, Your transcendental name is different from material names, and Your form is different from material forms. You assume a form resembling a material body just to give us instructions like those of Bhagavad-gītā, but actually You are the supreme original person. I therefore offer my respectful obeisances unto You.
PURPORT
Śrīla Yāmunācārya has recited this verse in his Stotra-ratna (43): bhavantam evānucaran nirantaraḥ praśānta-niḥśeṣa-manorathāntaraḥ kadāham aikāntika-nitya-kiṅkaraḥ praharṣayiṣyāmi sanātha-jīvitam
“By serving You constantly, one is freed from all material desires and is completely pacified. When shall I engage as Your permanent eternal servant and always feel joyful to have such a fitting master?”
Manorathenāsati dhāvato bahiḥ: [SB 5.18.12] one who acts on the mental platform must descend to material activities. Material contamination, however, is completely absent from the Supreme Personality of Godhead and His pure devotee. Therefore the Lord is addressed as praśānta, completely peaceful, free from the disturbances of material existence. The Supreme Lord has no material name or form; only the foolish think that the Lord’s name and form are material (avajānanti māṁ mūḍhā mānuṣīṁ tanum āśritam [Bg. 9.11]). The identity of the Supreme Lord is that He is the original person. Nonetheless, those who have but a poor fund of knowledge think that the Lord is formless. The Lord is formless in the material sense, but He has His transcendental form (sac-cid-ānanda-vigraha [Bs. 5.1]).