The Divine Witness resides in the hearts of all beings, and from there He sees all that they do, and hears all that they say, nothing is hidden from Him.

Krishna, God, the Supreme Person, the Sovereign Lord, stands in the heart of all living beings, celestial beings, human beings, animals and plants, and directs the

wanderings of all of them, each of them being as if on a machine (the body), consisting of material energy.

The Supreme Soul is the originator of consciousness and witnesses every activity of the separate soul. The Supreme Soul gives everyone the opportunity to act freely and then becomes the Witness of all his actions. It knows everything about the thoughts, words and actions of the separate soul.

Krishna, the Supreme Soul, located in the heart of every being bestows upon all the fruits of his self-interested acts, which we call “karma”. How can we suffer our karma, if no one witnesses our actions?

That is why we can escape the justice of men by concealing the truth about the real extent of our actions, words and thoughts, but it will be impossible for us to escape divine justice, for the Lord knows everything about us.

Krishna is the Witness of our actions, words and thoughts, and He gives each one what he deserves.

The Supreme Soul is called a friend, because God, the Supreme Person, shows such benevolence to the separate soul that He accompanies it when it is reincarnated from one body to another. Moreover, the Lord, through maya, his material energy in its material nature, creates a new body for him according to his desires and karma. The heart plays a mechanical role in the body.

A person's body is created through maya, Krishna's material energy, in its aspect of material nature, whose five elements; earth, water, fire, air and ether, which originate from it, make up the different bodies of matter, human, animal and vegetable.

And according to the activities that this person has accomplished during his present life, another vehicle (body) will be created for him, always under the direction of maya. When the time comes (as soon as death occurs), our next body is immediately determined, and the individual soul as well as the Supreme Soul is transported into this new “machine”. This is how reincarnation takes place. During the transfer from one body to another, the soul is taken away by the servants of Yamaraja, the lord of death and judge of the guilty, who first take it through a certain type of hellish life so as to accustom it to the condition it will have to live in its next body, if it has behaved badly during its existence.

They both find themselves in the heart of the new body, from where the Lord gives her advice and guidance, acting as Witness to everything she does, says and thinks. Krishna is also called the “Master of Sacrifice”.