B.G 5.07
Yōgayukto viśuddhātmā vijitātmā jiteṁdriyaḥ। sarvabhūtātmabhūtātmā kurvannapi na lipyate ॥7॥
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.
sarvabhūtātma bhūtātmeti mukhyaYōgaḥ।
"The essence of all beings is also the essence of individual being" - such an attitude is the primary foundation of Yōga.
"ādānāt sarvabhūtānāṁ viṣṇurātmā prakīrtitaḥ। sarvabhūtātmabhūtātmā tatra bhūtamanāḥ pumān॥"
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.
iti ca (agni purāṇa) ॥7॥
- stated thus (in Agni Purana).
