B.G 9.05
न च मत्स्थानि भूतानि पश्य मे योगमैश्वरम्। भूतभृन्न च भूतस्थो ममात्मा भूतभावनः ॥५॥
And yet, beings do not exist in Me - behold My divine mystical power! Though I sustain all beings, My self does not dwell in them, for I am the source of all beings.
Gīta Bhāshya 9.05
The secret phenomenon is unlike ordinary phenomenon perceived on earth. Even though all beings exist in the Lord, He is not in them. That entity is neither visible to the eye nor perceivable by touch. Comes to awareness and at the same time unaware. His very body is 'mahat', the manifest form of the universe.
मत्स्थत्वेऽपि यथा पृथिव्यां स्पृष्ट्वा स्थितानि न तथा मयि इत्याह - न चेति।
Even though all beings exist in Me, I do not remain in them as ordinarily perceived on the earth. Thus, it is said: "Not So!"
"न दृश्यश्चक्षुषा चासौ न स्पृश्यः स्पर्शनेन च।"
"That entity is neither visible to the eye nor perceivable by touch."
इति मोक्षधर्मे।
- stated thus in the Mokṣa Dharma (section of the Mahabharata).
"सञ्ज्ञासञ्ज्ञ"
"Aware and at the same time unaware."
इति च।
- stated thus as well.
ममात्मा देह एव भूतभावनः।
The phrase 'mama ātmā' refers to the body of the lord only, that sustainer of all beings.
"महाविभूते माहात्म्यशरीर"
"O great-glorious one, whose very body is 'mahat', the manifest form of the universe."
इति हि मोक्षधर्मे ॥५॥
- indeed, stated thus in the Mokṣa Dharma (section of Mahabharata).
Gīta Tātparya 9.05
The phrase 'mama ātmā' indicates the non-difference between the body and ātmā (the essence) of the Lord.
"विष्णुगानि अपि अतत्स्थानि भूतान्येष ह्यसङ्गतः।"
"Even the beings belonging to Viṣṇu do not abide in Him, for He is indeed unattached."
इति च।
- stated thus as well.
मम आत्मा मम देह एव। तदनन्यत्वात्। देहस्य अचेतनत्वाशङ्कानिवृत्तये 'मम आत्मा' इत्याह ॥९॥
My self is indeed my body, because of their non-difference. To remove the doubt regarding the body's lack of consciousness, it is said, "my self."