नमः पुरस्तादथ पृष्ठतस्ते
नमोऽस्तु ते सर्वत एव सर्व।
सर्वं समाप्नोषि ततोऽसि सर्वः।।11.40।।
।।11.40।। हे अनन्तसार्मथ्य वाले भगवन् आपके लिए अग्रत और पृष्ठत नमस्कार है? हे सर्वात्मन् आपको सब ओर से नमस्कार है। आप अमित विक्रमशाली हैं और आप सबको व्याप्त किये हुए हैं? इससे आप सर्वरूप हैं।।
Lord Krishna is being addressed thusly: O infinite energy, the embodiment of everything, thy glory is beyond measure. As paramatma or the Supreme soul He enters and resides in all beings. Thus He is the atma or eternal soul within all the unlimited multitudes of intelligent and non-intelligent living entities. All atmas are of the same eternal quality and essence and all together constitute the divine, transcendental body of the Supreme Lord Krishna. Thus Lord Krishna is the root source from which everything is manifested and all things are a part of Him and all names are a name of Him. It is clearly apparent that the immanent nature and omnipresent characteristics of the Supreme Lord Krishna are the basis for the descriptions of His glory given in the previous three verses such as He is asat the cause and sat the effect as well as tatam visvam ananta-rupa of unlimited forms pervading all creation and references to His being all the demigods like Brahma, Yama, Vayuh etc. Thus does Lord Krishna interpenetrate all existence.