B.G 9.06
यथाऽकाशस्थितो नित्यं वायुः सर्वत्रगो महान्। तथा सर्वाणि भूतानि मत्स्थानीत्युपधारय ॥६॥
yathā'kāśasthito nityaṁ vāyuḥ sarvatrago mahān। tathā sarvāṇi bhūtāni matsthānītyupadhāraya ॥6॥
[यथा (yathā) - just as; आकाशस्थितः (ākāśasthitaḥ) - situated in space; नित्यं (nityaṁ) - always, continually; वायुः (vāyuḥ) - wind; सर्वत्रगः (sarvatragaḥ) - pervading everywhere; महान् (mahān) - great. तथा (tathā) - so; सर्वाणि (sarvāṇi) - all; भूतानि (bhūtāni) - beings; मत्स्थानि (matsthāni) - existing in me; इति (iti) - thus; उपधारय (upadhāraya) - understand.]
Just as the great wind, continually situated in sky, moves everywhere, so too understand that all beings exist in me.
Gīta Bhāshya 9.06
The concept - "they exist in me and yet do not exist in me", is illustrated by giving an example of air that pervades all the atmosphere. Though others can feel the touch of air, air itself does not possess a sense of touch.
मत्स्थानि न मत्स्थानि इत्यत्र दृष्टान्तमाह - यथाऽकाशस्थित इति। न हि आकाशस्थितो वायुः स्पर्शाद्याप्नोति ॥६॥
[मत्स्थानि (matsthāni) - existing in me; न (na) - not; मत्स्थानि (matsthāni) - existing in me; इत्यत्र (ityatra) - in this context; दृष्टान्तम् (dṛṣṭāntam) - an example; आह (āha) - is given; यथा (yathā) - just as; आकाशस्थितः (ākāśasthitaḥ) - situated in sky; इति (iti) - thus. न हि (na hi) - indeed not; आकाशस्थितः (ākāśasthitaḥ) - situated in space; वायुः (vāyuḥ) - wind; स्पर्शादि (sparśādi) - touch, etc.; आप्नोति (āpnoti) - attains.]
This example illustrates "they exist in me and yet do not exist in me," just as the sky contains the wind, which lacks tangible qualities such as touch (though others can feel and touch it).