सर्वतः पाणिपादं तत्सर्वतोऽक्षिशिरोमुखम्।
सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति।।13.14।।
।।13.14।। वह सब ओर हाथपैर वाला है और सब ओर से नेत्र? शिर और मुखवाला तथा सब ओर से श्रोत्रवाला है वह जगत् में सबको व्याप्त करके स्थित है।।
Lord Krishna begins this verse with sarvatah pani-padam tat meaning the Supreme Lords has hands and feet everywhere. This denotes that by His potency the Supreme Lord is capable of doing everywhere what all hands and feet do in the embodied state. Similarly He speaks sarvatah srutimal loke meaning He hears everything in all directions internally and externally. This denotes that He is capable of performing the functions of the senses such as hearing and seeing without the need of any physical sense organ. The Supreme Lord known as Parabrahman although possessing not hands and feet is able to perform the activities of hands and feet. The Svetasvatara Upanisad III.IXX beginning apani pado jivana grihita meaning: Footless and handless He moves and grasps; eyeless and earless He sees and hears. That the atma or immortal soul of every sentient being even situated as an infinitesimal particle of Parabrahman also has the capacity of performing functions without organs as well. This is confirmed in the Mundaka Upanisad III.I.VIII beginning tatha vidva punya-pape vidhuya niranjana param samyam upaiti means: The atma casting off the dross of merit and demerit becomes purified attaining qualitative sameness in transcendence as the brahman. So in conclusion the ksetra-jna abides throughout all creation encompassing everything. This means that the atma pervades all things in creation without exception for the atma has no limitations of time and space. The atma is qualitatively equated to Parabrahman but quantitatively it is minuscule similar to a ray of light from the sun.