God’s presence in us make us temples, not the Deity in the temples
A perfect devotee…does not make the mistake of
thinking that because the Supreme Personality of Godhead as Paramatma has
entered into the body of every living entity, every living entity has
become the Supreme Personality of Godhead. This is foolishness. Suppose a
person enters into a room; that does not mean that the room has become
that person. Similarly, that the Supreme Lord has entered into each of
the 8,400,000 particular types of material bodies does not mean that each
of these bodies has become the Supreme Lord. Because the Supreme Lord is
present, however, a pure devotee accepts each body as the temple of the
Lord, and since the devotee offers respect to such temples in full
knowledge, he gives respect to every living entity in relationship with
the Lord. Mayavadi philosophers wrongly think that because the Supreme
Person has entered the body of a poor man, the Supreme Lord has become
daridra-narayana, or poor Narayana. These are all blasphemous statements
of atheists and nondevotees.
Srimad Bhagavatam 3.29.34 purport