The Friend of all beings
Suhṛdaṁ Sarva–Bhūtānāṁ
भोक्तारं यज्ञतपसां सर्वलोकमहेश्वरम् ।
सुहृदं सर्वभूतानां ज्ञात्वा मां शान्तिमृच्चति ॥ — भ.गी.५.२९
bhoktāraṁ yajña tapasāṁ
sarva–loka–maheśvaram .
suhṛdaṁ sarva–bhūtānāṁ
jñātvā māṁ śāntim ṛccati .. — bg.5.29
S. Radhakrishnan:- And having known Me as the Enjoyer of sacrifices and austerities, the Great Lord of all the worlds, the Friend of all beings, he (the sage) attains peace.
The transcendent God becomes the lord of all creation, the friend of all creatures, who does good to them without expecting any return.[1] God is not merely the distant world-ruler but an intimate friend and helper, ever ready to assist us in overcoming evil, if only we trust Him. The Bhāgavata says: Of whom I am the beloved, the self, the son, the friend, the teacher, the relative and the desired deity.[2]
श्रीमद्शंकराचार्य :- भोक्तारम् इति । भोक्तारं यज्ञतपसां यज्ञानां तपसां च कर्तृ रूपेण देवता रूपेण च सर्व लोक महेश्वरम् सर्वेषां लोकानं महान्तम् ईश्वरं सुहृदं सर्व भूतानं सर्व प्राणिनां प्रत्युपाकर निरपेक्षतय उपकारिणं सर्व भूतानं हृदयेश्यं सर्व कर्म फलाध्यक्षं सर्व प्रत्यय साक्षिणं मां नारायणं ज्ञात्वा शान्तिं सर्व संसारोपरतिम् ऋच्छति प्राप्नोति । २९ ।
Śrīmad Śaṅkarācārya:- bhoktāram iti — bhoktāraṁ yajñatapasāṁ yajñānāṁ tapasāṁ ca kartṛ rūpeṇa devatā rūpeṇa ca sarva loka maheśvaram sarveṣāṁ lokānaṁ mahāntam īśvaraṁ suhṛdaṁ sarva bhūtānaṁ sarva prāṇināṁ pratyupākara nirapekṣataya upakāriṇaṁ sarva bhūtānaṁ hṛdayeśyaṁ sarva karma phalādhyakṣaṁ sarva pratyaya sākṣiṇaṁ māṁ nārāyaṇaṁ jñātvā śāntiṁ sarva saṁsāroparatim ṛcchati prāpnoti —
Footnote
[1] sarva-prāṇināṁ praty-upakāra-nirapekṣatayā upakāriṇam. Ś. See also S.B.G., IX.18.
[2] yeṣām aham priya, ātmā, sutaś ca sakhā, guruḥ, suhṛdo, daivam iṣṭam. III.25.38.