Bhagavad Gīta Tātparya
B.G 5.07
योगयुक्तो विशुद्धात्मा विजितात्मा जितेंद्रियः। सर्वभूतात्मभूतात्मा कुर्वन्नपि न लिप्यते ॥७॥
That pure being who is engaged in Yoga, is specially victorious having conquered all the faculties and has the understanding that 'the lord of all beings is also my lord'. Faults do not affect such a person, even if they engage in action.
Gīta Tātparya 5.07
'sarvabhūtātmabhūtātmā' means 'The essence of all beings is also the essence of individual being'. Such an attitude is the primary foundation of Yōga.
सर्वभूतात्म भूतात्मेति मुख्ययोगः।
"The essence of all beings is also the essence of individual being" - such an attitude is the primary foundation of Yōga.
"आदानात् सर्वभूतानां विष्णुरात्मा प्रकीर्तितः। सर्वभूतात्मभूतात्मा तत्र भूतमनाः पुमान्॥"
The lord Vishnu is famous as one who seizes all beings. The accomplished who has the mind in such a being is 'sarvabhūtātmabhūtātmā' i.e. one who thinks 'the Lord of all is also his Lord.
इति च (अग्नि पुराण) ॥७॥
- stated thus (in Agni Purana).

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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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