The shástras [scriptures] say:
Sarvatah páńipádantat sarvato’kśishiromukham;
Sarvatah shrutimalloke sarvamávrtya tiśt́hati.
[His hands and feet are everywhere; His eyes, heads and faces are everywhere; His ears are everywhere; He exists enveloping everything.]
The palms – páńi – of the Lord are everywhere – sarvatah. Whatever is offered to Him, good or bad, He receives. And whenever and wherever it is offered to Him, He receives it.
Scriptures say that the ordinary human beings of the world use their power of discrimination before they decide upon what to receive and what not to receive when offered. They accept only that which they like and reject that which they do not like. Elevated beings – uttama puruśa – on the other hand, do not accept anything from anyone. But Parama Puruśa is entirely different from these two groups. He makes no discrimination whatever and accepts all that is offered to Him by any of His children.
Shrii Shrii A'nandamu'rti