बहिरन्तश्च भूतानामचरं चरमेव च।
सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत्।।13.16।।
।।13.16।।वे परमात्मा सम्पूर्ण प्राणियोंके बाहरभीतर परिपूर्ण हैं और चरअचर प्राणियोंके रूपमें भी वे ही हैं एवं दूरसेदूर तथा नजदीकसेनजदीक भी वे ही हैं। वे अत्यन्त सूक्ष्म होनेसे जाननेका विषय नहीं हैं।
The word bahih means outside, this refers to the atma or immortal soul which still exists even when it departs a physical body at death and abandons the subtle body along with the five elements of earth, water, fire, air and ether although it is present within them as well. As confirmed in the Chandogya Upanisad VI.VII.VII beginning sa ya esho animaitad means: The source of the brahman or spiritual substratum pervading all existence is Parabrahma the Supreme Lord Krishna who is eternally existing in everything by His transcendental potency. By nature it is acaram or stationary and unmoving but it is caram or moving in its embodied state. Due to being supra-subtle without material, mundane qualities it is avijneyam or incomprehensible. The atma or immortal soul possesses all powers and knowledge although it occupies and inhabits a bodily form. Because it is subatomic it can not be perceived by technological methods and remains a mystery. Therefore it is extremely difficult for worldly people of logic and reason to understand it being separate and distinct from the physical body. The words durastham cantike ca tat means that the atma although present within their own bodies is very far away from those who are arrogant, ostentatious, irreverent, etc. who do not possesses the 20 virtues of righteousness given in verses 8 to 12 such as humility, reverence and nonviolence. But contrarily it is extremely near to those dear ones who possess the 20 virtues. This is because these 20 virtues facilitate a living entities ability to perceive internally and realize the atma.