sarva-bhūteṣu — in all objects (in matter, spirit and combinations of matter and spirit); yaḥ — anyone who; paśyet — sees; bhagavat-bhāvam — the ability to be engaged in the service of the Lord; ātmanaḥ — of the supreme spirit soul or the transcendence beyond the material conception of life; bhūtāni — all beings; bhagavati — in the Supreme Personality of Godhead; ātmani — the basic principle of all existence; eṣaḥ — this; bhāgavata-uttamaḥ — a person advanced in devotional service.