The so-called incarnations of God, they declare that "I am God." But... He may be God. God means a subordinate god. Not the Supreme God. The Supreme God is Kṛṣṇa. God means controller. You have, you may have some controlling power, admitted, but you are not Supreme Controller. The Supreme Controller is Īśvara. Therefore here Kṛṣṇa... Therefore Kṛṣṇa says, bhūtānām īśvaro 'pi. Īśvaraḥ. All bhūtas... Bhūtānām means all living entities, or everything which has appeared within this material world. Janmādy asya yataḥ (SB 1.1.1). He is the Supreme Source of everything.
Bhutanam means
Lectures
Bhagavad-gita As It Is Lectures
Bhūtānām means all living entities, or everything which has appeared within this material world.
Lecture on BG 4.6 -- Bombay, March 26, 1974: