SRIMAD-BHAGAVATAM 8 CHAPTER 5 TEXT  31

ime vayaṁ yat-priyayaiva tanvā
sattvena sṛṣṭā bahir-antar-āviḥ
gatiṁ na sūkṣmām ṛṣayaś ca vidmahe
kuto ’surādyā itara-pradhānāḥ

TRANSLATION

Since our bodies are made of sattva-guṇa, we, the demigods, are internally and externally situated in goodness. All the great saints are also situated in that way. Therefore, if even we cannot understand the Supreme Personality of Godhead, what is to be said of those who are most insignificant in their bodily constitutions, being situated in the modes of passion and ignorance? How can they understand the Lord? Let us offer our respectful obeisances unto Him.

PURPORT

Atheists and demons cannot understand the Supreme Personality of Godhead, although He is situated within everyone. For them the Lord finally appears in the form of death, as confirmed in Bhagavad-gītā (mṛtyuḥ sarva-haraś cāham). Atheists think that they are independent, and therefore they do not care about the supremacy of the Lord, yet the Lord asserts His supremacy when He overcomes them as death. At the time of death, their attempts to use their so-called scientific knowledge and philosophical speculation to deny the supremacy of the Lord cannot work. Hiraṇyakaśipu, for example, was an exalted representative of the atheistic class of men. He always challenged the existence of God, and thus he became inimical even toward his own son. Everyone was afraid of Hiraṇyakaśipu’s atheistic principles. Nonetheless, when Lord Nṛsiṁhadeva appeared in order to kill him, Hiraṇyakaśipu’s atheistic principles could not save him. Lord Nṛsiṁhadeva killed Hiraṇyakaśipu and took away all his power, influence and pride. Atheistic men, however, never understand how everything they create is annihilated. The Supersoul is situated within them, but because of the predominance of the modes of passion and ignorance, they cannot understand the supremacy of the Lord. Even the demigods, the devotees, who are transcendentally situated or situated on the platform of goodness, are not fully aware of the qualities and position of the Lord. How then can the demons and atheists understand the Supreme Personality of Godhead? It is not possible. Therefore, to gain this understanding, the demigods, headed by Lord Brahmā, offered their respectful obeisances to the Lord.