Śrīmad-Bhāgavatam 10.86.47
Blended reading (Sanskrit + English inline)
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ati-dūra-sthaḥ
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very far away
Compound: ati (very) + dūra (far) + stha (standing). Paired with hṛdi-sthaḥ (in the heart) in the same verse — Kṛṣṇa is simultaneously near and far. Gauḍīyas read this as the simultaneous nearness and distance the bhakta experiences — antaryāmī always; pratyakṣa only when bhakti is mature.
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karma-vikṣipta-cetasām
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for those whose minds are disturbed by material activities
Compound: karma + vikṣipta (scattered) + cetas (mind). The mind scattered by sakāma-karma cannot grasp Bhagavān. Gauḍīyas teach niṣkāma-karma-yoga as the first cleanser — and bhakti-yoga as the direct cure.
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agrāhyaḥ
—
not to be taken hold of
Compound: a (not) + grāhya (graspable). The Upaniṣadic Brahman is agrāhya. Gauḍīyas accept: by sva-śakti (one's own efforts) Bhagavān cannot be grasped. He grants Himself; He is not seized.
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upeta-guṇa-ātmanām
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for those whose hearts have realized Your qualities
Compound: upeta (approached, realized) + guṇa (qualities) + ātman (heart). The bhakta who has approached Bhagavān's guṇas — through nāma, kathā, kīrtana — receives the inner darśana. The 'how' of bhakti is here: through His qualities first, His form last.
The all-merciful Lord is in everyone’s heart. Seeing Him there, however, is possible only when one’s heart is completely purified. Materialists may demand that God prove His existence by coming into view as a result of their empirical investigations, but God has no need to respond to such impudence. As Lord Kṛṣṇa states in Bhagavad-gītā (7.25) : nāhaṁ prakāśaḥ sarvasya yoga-māyā-samāvṛtaḥ mūḍho ’yaṁ nābhijānāti loko mām ajam avyayam “I am never manifest to the foolish and unintelligent. For them I am covered by My internal potency, and therefore they do not know that I am unborn and infallible.”
"Moreover, you display other wonderful qualities. Though you reside in the hearts of both the non devotees and the devotees, you are not visible to the non devotees and are visible to the devotees." "How is it possible for me to be in their hearts and to be far away from them?" "You are not visible because of the action of ignorance (atma saktibhih), with its covering pride and envy. Though separate from those people (atidurasthah), you are in the heart (anti) of those who in their hearts think of your qualities (upeta guna atmanam); you are perceived by them."
“As antaryāmī I reside in their hearts. Why do you say that I appear to those who are dedicated to hearing and other processes?” You are in everyone’s heart but are also far away. “By doing good works the mind becomes pure. Then I can reside in them.” You cannot be attained by an individual’s power. “Though that is so, how do I then appear?” As was said in verse 45, it is possible for those who hear and chant about your qualities.
Though you are situated in the heart as antaryāmī, you are situated far from those whose hearts are agitated by karma. You are not revealed to them. “Since I am in everyone’s heart as antaryāmī, why say that I appear to those who are hearing or chanting?” You are not revealed to persons involved in karmas. “Since one becomes purified by proper actions, I should appear to these people.” You appear by mercy and nothing else. You cannot be seen by the power of a pure mind generated by sat-karmas (ātma-śaktibhiḥ), belonging to persons who are affected by sat-karmas attained independently (anti upeta). Because of many sat-karmas there are many śaktis. Or the plural is used out of respect.
Bhagavān is in the heart, yet very far from those whose minds are scattered by karma. Distance in bhakti is not measured in space but in attention — He is near to the focused, far to the distracted, regardless of geography.
My note
Source: vedabase.io