Bhagavad Gita Chapter 13 Verse 14 भगवद् गीता अध्याय 13 श्लोक 14 सर्वतः पाणिपादं तत्सर्वतोऽक्षिशिरोमुखम्। सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति।।13.14।। हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 13.14) ।।13.14।।वे (परमात्मा) सब जगह हाथों और पैरोंवाले? सब जगह नेत्रों? सिरों और मुखोंवाले तथा सब,जगह कानोंवाले हैं। वे संसारमें सबको व्याप्त करके स्थित हैं। Rudra Vaishnava Sampradaya - Commentary The question may arise that if the brahman or spiritual substratum pervading all existence is neither existing or non-existing then there seems to be a contradiction with Vedic scriptures such as the Chandogya Upanisad III.XIV.I which state: Everything is nothing but the brahman and the Narasingha Upanisad VII.III which state: All this is nothing but the brahman. Apprehending such doubts the nature and qualities of the brahman are revealed by Lord Krishna as being omnipresent, with heads, faces, eyes, ears, hands and feet everywhere. This manifests through the inconceivable potency and incomprehensible power of the Supreme Lord as confirmed in the Svetavastara Upanisad VI.VIII which states: The Supreme Lords transcendental power is unlimited and manifold and His knowledge, strength and action are inherent within Himself. The Supreme Lord who manifesting in all jivas or embodied beings has head, faces, eyes, ears, hands and feet everywhere is pervading everything in creation and is the basis of all activity as these selfsame organs of perception and locomotion belong to all beings. Brahma Vaishnava Sampradaya - Commentary Shri Vaishnava Sampradaya - Commentary 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. Kumara Vaishnava Sampradaya - Commentary 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.