Bhagavad Gita Chapter 9 Verse 5 भगवद् गीता अध्याय 9 श्लोक 5 न च मत्स्थानि भूतानि पश्य मे योगमैश्वरम्। भूतभृन्न च भूतस्थो ममात्मा भूतभावनः।।9.5।। हिंदी अनुवाद - स्वामी तेजोमयानंद ।।9.5।। और (वस्तुत) भूतमात्र मुझ में स्थित नहीं है मेरे ईश्वरीय योग को देखो कि भूतों को धारण करने वाली और भूतों को उत्पन्न करने वाली मेरी आत्मा उन भूतों में स्थित नहीं है।। Brahma Vaishnava Sampradaya - Commentary Even though all beings abide within the Supreme Lord they do not get attached to the Supreme Lord through their sense faculties. He is not seen with the eyes or heard with the ears. The Moksa Dharma states: The Supreme Lord is only known through intuition. Even though all beings reside in Him and He influences all beings by His manifestation of paramatama or the supreme soul within all beings, He is not attached to them by any ego sense so He is not a part of them. His manifestation of paramatma in all living entities is His tanscendental body with form and consciousness. One should not assume that Lord Krishna has a body of inert matter like we do. Lord Krishnas body is sat-cit-annanda completely full of eternity, wisdom and bliss. There is no difference between His body and paramatma.