The living entities, means human beings, they have been described in the Śrīmad-Bhāgavatam as manda. Manda means all bad. Manda, there are two meanings, "slow" or "bad." Slow means bad. Slow, if you take the meaning of slow, that will be like this, that this human form of life is meant for spiritual realization. That is the advantage. In the cycle of birth and death, we are rotating. Once a chance is given to decide whether we shall rotate in the cycle of birth and death or we shall go back to home, back to Godhead. That decision rests on this life. It is a very responsible life. Labdhvā sudurlabhaṁ idaṁ bahu-sambhavānte (SB 11.9.29). Prahlāda Mahārāja says, durlabhaṁ mānuṣaṁ janma tad apy adhruvam arthadam (SB 7.6.1): "Don't spoil this human form of life like animals." This is the special prerogative, to realize one's spiritual identity and engage oneself in spiritual activities. That is human life. And if we do not take care of it and give us washed away by the waves of material nature, as Bhaktivinoda Ṭhākura sings, māyār bośe, yāccho bhese khaccha hābuḍubu bhai . . . The ocean of nescience, if we place ourself to be carried away by the waves of nescience, then our life is spoiled. If we want to save our life from this being carried away by the waves of material nature, then we must take to Kṛṣṇa consciousness. Jīv kṛṣṇa dās ei viśvās korle to' ār duḥkha nai. This is Bhaktivinoda Ṭhākura's song, that if we simply accept this truth, that "I am eternal servant of Kṛṣṇa," then we are immediately free. So to come to this understanding in the material world . . . In other ages, they voluntarily used to take up how to make life perfect, but in this Kali-yuga, everyone is manda. Manda means very, very slow. They do not care that there is next life, and we have to take care of it and make our next life spiritual or go back to home, back to Godhead. These things they do not . . . Perhaps this message is being distributed by this movement only. Otherwise, people are in darkness, very slow, and most of them very bad, mandāḥ sumanda-matayo (SB 1.1.10). And if one is a little interested, then he's captured by some party. Sumanda-matayo. Mata means cult. So many cults there are. They'll mislead. So people are attracted by such cults. Mandāḥ sumanda-matayo manda-bhāgyāḥ. And everyone is unfortunate. They have no fixed, I mean to say, arrangement, even for the bare necessities of life. What the animals, birds and beasts, they have got arrangement, they believe in that, but our human society, because we are so advanced, there are so many hundreds and thousands of men, there is no fixed purpose of life. Even in your rich country we see such men without any purpose, without any aim of life. So they are called manda-bhāgyāḥ, most unfortunate. Most unfortunate. Manda-bhāgyāḥ and upadrutāḥ. Over and above that, they are always disturbed. This is the condition of life.
So those who are saintly persons or those who are following the path of Yamarāja . . . Yamarāja is mahājana. As Yamarāja knows, anyone who follows the mahājana . . . Mahājano yena gataḥ sa panthāḥ (CC Madhya 17.186). We cannot ascertain what is our aim of life, so we have to follow these mahājanas. Yamarāja is mahājana. Baliḥ vaiyāsakir vayam. So, (reading:) "One should not consider Yamarāja an ordinary living being. He's as good as Lord Brahmā. He has the complete cooperation of the Supreme Lord, who is situated in everyone's heart, and therefore by the grace of the Supersoul he can see the past, present and future of a living being from within. The word anumīmāṁsate means that he can decide in consultation with the Supersoul. Anu means 'following.' The actual decisions concerning the next lives of the living entities are made by the Supersoul and they are carried out by Yamarāja."
So actual witness is the Supreme Personality of Godhead. Everyone's heart He's living.