बहिरन्तश्च भूतानामचरं चरमेव च |
सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत् || 16||
bahir antaśh cha bhūtānām acharaṁ charam eva cha
sūkṣhmatvāt tad avijñeyaṁ dūra-sthaṁ chāntike cha tat
BG 13.16: He exists outside and inside all living beings, those that are moving and not moving. He is subtle, and hence, he is incomprehensible. He is very far, but he is also very near.