“The Supreme Lord is situated in everyone’s heart, O Arjuna, and is directing the wanderings of all living entities, who are seated as on a machine, made of the material energy.” The living entity, who is part and parcel of the Supreme Personality of Godhead, exists on the mercy of the Lord, who is always with him in any form of body. The living entity desires a particular type of material enjoyment, and thus the Lord supplies him with a body, which is like a machine. Just to keep him alive in that body, the Lord remains with him as the puruṣa (Kṣīrodakaśāyī Viṣṇu). This is also confirmed in Brahma-saṁhitā (5.35):