B.G 10.39 and 40

And whatever is the seed of all beings, that am I, O Arjuna; there is no being—moving or non-moving—that can exist without Me.

There is no end to My divine manifestations, O scorcher of foes; what has been spoken by Me is only a brief indication of My glories.

Gīta Bhāshya 10.39 and 40

Nārāyaṇa - Whatever in this entire world is seen or heard — all that, within and without, is pervaded and sustained by him.

"Whatever in this entire world is seen or heard — all that, within and without, is pervaded and sustained by Nārāyaṇa."

- stated thus as well.

"There is no being that could exist without Me. I am the universal form, of infinite motion, of infinite parts, one who reaches the infinite, the Infinite Himself."

- such statements are there in the Mokṣa-dharma.

Gīta Tātparya 10.40

The forms of vibhūti is entirely distinct from Brahmā and other individual beings. Manifestation is of two forms — visible and concealed. Due to the differences in presiding deities and associations, the importance is assigned appropriately in each case.

Those forms of Viṣṇu, by their very presence among other objects, gain distinction within their own category and are thus called vibhūtis. One named Brahma is associated with Brahman due to being a collection of all deities. The Lord established in the Sāman is called Sāma because of preeminence among the Vedas. Likewise, Hari situated in the aśvattha is called aśvattha due to excellence among trees.

- such statements in the ancient testimonial called "vibhūti-tattva".

Because it is stated as "in various existences", the form of vibhūti is entirely distinct from Brahmā and other individual souls.

Manifestation is of two forms — visible and concealed. Manifestation through Kapila, Vyāsa, Kṛṣṇa, and others is said to be visible. That which belongs to Him, though distinct from Brahmā, jīvas, and inert entities, and grants superiority within its own kind, is considered His concealed manifestation.

- such statements as well.

The Lord is to be known as the 'ātmān', i.e. the essence, due to the absence of nonessential qualities, is to be known as 'Ravi', i.e. the Sun, as He reveals itself through radiance. He is called 'Marīciḥi', as He is the bearer of water through the movement of clouds; and is called the 'Sāman', due to its harmony. Lord Hari is to be known as the 'śaśī', i.e. the Moon, representing happiness due to its blissful nature; to be known as the 'Veda' as He is the source of knowledge. He is Indra because He is the leader of the mind. He is consciousness itself among beings.

He is called the 'pavana', i.e. the wind, as He is served by the protectors of the world; He is called the 'mana', i.e. the mind, because of its function of awakening. He is called the 'pāvaka', i.e. filre, because it purifies; the 'Meru', the highest, as it is the ultimate cause; the 'sāgara', i.e. the ocean as it overwhelms. Is called 'Skanda' as he overcomes the enemy; is called 'Bhṛgu', as he expands. He is called 'japayajñaḥ' or 'japa' and 'yajña', as he burns. Indeed he is the one who has arisen through austerity and is fit for worship.

He is named the 'aśvattha' as it stands in the form of a horse, the 'Hayagriva form of the lord'; Is called 'Airāvata' as He is the refuge of 'airaḥ', the insentient principle. He is known as 'Nārada' as He grants wishes of all men. He is called the 'Himalaya' because He is the abode of modesty and prosperity. The is called 'Vajra', the thunderbolt as He is avoided by enemies; called 'Garuḍa; as He is the refuge of the bowed. called 'Vāsuki' as He gives the joy of dwelling and called 'Kandarpa' as He causes the diversity of pleasures.

He is to be known as 'Aryamā' as he knows all there is to be known, and is called 'Kāla', i.e. time, because it measures all. Is named 'Varuṇa' from his function of choosing or enveloping. Is called 'Dvandva', i.e. the dual, as He has two forms that operate both within and without.

Is called 'Makara' as He measures or determines value; 'Yama' as He is known from his quality of restraint; 'Vibhu' as He is the all-pervading one; 'Prahlāda' as He is great bliss; As 'Mṛgendra', i.e. the lord of beasts, as He is the master of the hunt.

Is 'Jāhnavī' as He is the refuge for those who have renounced; Is 'Adhyātmam' as He is the lord of all individual beings. Is called 'Vidyā' because it is of the nature of awareness; Is called 'Vāda', i.e. discourse, as He is expressible; Thus, Lord Hari is the ultimate.

He is praised as worthy of fame, as speaker, as refuge. By name, he is known as fame, speech, and prosperity. He is remembered as memory, intelligence, and as the form of forbearance; thus, he is described.

Is 'Dyūtam', i.e. Gambling, due to its association with excessive play. Is 'Gāyatrī', because she protects the singers; Is 'Sattvam', i.e. virtue, for its noble qualities; Is 'Daṇḍa', i.e. the rod, because it is used for punishment.

He who is of the nature of greatness, likeness, and measurement is also known as the 'Bṛhat-sāman', and 'Uśana' because of his praiseworthiness. As the giver of knowledge of good and evil, he is called 'Kusumākaraḥ', i.e. who brings forth spring.

Is called 'Jñānam', i.e. knowledge, as He is the essence of knowledge; Is called 'maunam', i.e silence, practiced by the sages; Is called 'Nīti', i.e. good conduct, as he brings forth good conduct. Is proclaimed as 'Mārgaśīrṣa', i.e. the foremost of paths, as He leads to the end of all paths.

As he effortlessly plays, he is called 'Kapila', As He drinks bliss he is called 'Vyāsa' too. Due to his excellence, he is called 'Viṣṇu', and is called 'Prāṇa', i.e. life breath, as is He is the special and distinguished giver of bliss.

Thus, Viṣṇu, endowed with various qualities, is described by many names and, dwelling in all beings and beyond, is termed as 'vibhūti', the divine glory.

Among crops and such, he is the ripener bestowing dominion over diverse kinds; among all kinds, he abides as the one granting supremacy among similar kinds.

Among Śakra, Uśanā, Arjuna, and the like, Brahmā is superior within his category; among the gods, he is foremost because he is nearest to Viṣṇu.

In poetic and related qualities, there is none equal; likewise, Bhīma among the sons of Pāṇḍu, knowledge among sacrifices is supreme. Sudarśana among weapons, and Ṛgveda is declared foremost among the Vedas.

- stated thus in the ancient testimonial 'Vibhūti-tattva', the principle of divine manifestations.

Sometimes the predominance of the Sāman arises due to its association with particular presiding deities or principles considered dominant.

"The Ṛg verses are associated with Śrī (prosperity) and song; the Sāmans are associated with Umā, Prāṇa, Śiva, and others."

Thus, due to the differences in presiding deities and associations, the importance is assigned appropriately in each case.