When it is said that Narayana, the Supreme Being, is situated in everyone's heart, this does not mean that everyone has become Narayana or that a particular poor man has become Narayana. Such a conclusion is rejected herein - SB 7.14.18

Expressions researched:
"When it is said that Nārāyaṇa, the Supreme Being, is situated in everyone's heart, this does not mean that everyone has become Nārāyaṇa or that a particular poor man has become Nārāyaṇa. Such a conclusion is rejected herein"

Srimad-Bhagavatam

SB Canto 7

Whenever there is a ceremony for distribution of prasāda, the prasāda is offered first to the brāhmaṇas, then to the children and old men, then to the women, and then to animals like dogs and other domestic animals. When it is said that Nārāyaṇa, the Supreme Being, is situated in everyone's heart, this does not mean that everyone has become Nārāyaṇa or that a particular poor man has become Nārāyaṇa. Such a conclusion is rejected herein.

SB 7.14.18, Translation and Purport

Therefore, my dear King, first offer prasāda unto the brāhmaṇas and the demigods, and after sumptuously feeding them you may distribute prasāda to other living entities according to your ability. In this way you will be able to worship all living entities—or, in other words, the supreme living entity within every living entity.

To distribute prasāda to all living entities, the process is that we must first offer prasāda to the brāhmaṇas and the Vaiṣṇavas, for the demigods are represented by the brāhmaṇas. In this way the Supreme Personality of Godhead, who is situated in everyone's heart, will be worshiped. This is the Vedic system of offering prasāda. Whenever there is a ceremony for distribution of prasāda, the prasāda is offered first to the brāhmaṇas, then to the children and old men, then to the women, and then to animals like dogs and other domestic animals. When it is said that Nārāyaṇa, the Supreme Being, is situated in everyone's heart, this does not mean that everyone has become Nārāyaṇa or that a particular poor man has become Nārāyaṇa. Such a conclusion is rejected herein.