Bhagavad Gīta Bhāshya and Tātparya
B.G 9.05
na ca matsthāni bhūtāni paśya me yogamaiśvaram। bhūtabhr̥nna ca bhūtastho mamātmā bhūtabhāvanaḥ ॥5॥
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.
matsthatve'pi yathā pr̥thivyāṁ spr̥ṣṭvā sthitāni na tathā mayi ityāha - na ceti।
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!"
"na dr̥śyaścakṣuṣā cāsau na spr̥śyaḥ sparśanena ca।"
"That entity is neither visible to the eye nor perceivable by touch."
iti mokṣadharme।
- stated thus in the Mokṣa Dharma (section of the Mahabharata).
"sañjñāsañjña"
"Aware and at the same time unaware."
iti ca।
- stated thus as well.
mamātmā deha eva bhūtabhāvanaḥ।
The phrase 'mama ātmā' refers to the body of the lord only, that sustainer of all beings.
"mahāvibhūte māhātmyaśarīra"
"O great-glorious one, whose very body is 'mahat', the manifest form of the universe."
iti hi mokṣadharme ॥5॥
- 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.
"viṣṇugāni api atatsthāni bhūtānyeṣa hyasaṅgataḥ।"
"Even the beings belonging to Viṣṇu do not abide in Him, for He is indeed unattached."
iti ca।
- stated thus as well.
mama ātmā mama deha eva। tadananyatvāt। dehasya acetanatvāśaṅkānivr̥ttaye 'mama ātmā' ityāha ॥9॥
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."

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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