Lord Kṛṣṇa is referred to as Hṛṣīkeśa in this verse because He is the owner of all senses. The living entities are part and parcel of Him, and therefore the senses of the living entities are also part and parcel of His senses. The impersonalists cannot account for the senses of the living entities, and therefore they are always anxious to describe all living entities as senseless, or impersonal.
