The Supreme Lord, by His plenary portion, is sitting in everyone's heart, and by meditation and concentration one can perceive this form. Not only is He within everyone's heart, but He is situated also within every atom of the creation. This Paramatma realization is the second stage. The third and last statge is the realization of Bhagavan, the Supreme Personality of Godhead. Because there are three main stages of realization, the Supreme Absolute Truth is not attained in one birth. Bahunam janmanam ante. If one is fortunate, he can achieve the ultimate in one second. But generally it take many, many years and many, many births to realize what God is.
aham sarvasya prabhavo
mattah sarvam pravartate
iti matva bhajante mam
budha bhava-samanvitah
"I am the source of all spiritual and material worlds. Everything emanates from Me. The wise who know this perfectly engage in My devotional service and worship Me with all their hearts." (Bg. 10.8)
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