B.G 7.08

रसोऽहमप्सु कौन्तेय प्रभाऽस्मि शशिसूर्ययोः। प्रणवः सर्ववेदेषु शब्दः खे पौरुषं नृषु ॥८॥

I am the essence in water, O son of Kunti (Arjuna); I am the effulgence of the moon and the sun; I am the sacred syllable Om in all the Vedas; I am the sound in space, and the virility among men.

Gīta Tātparya 7.08

The lord is the bestower of essence to every aspect of the world, as He is the cause for the essence of sensations to the senses (five tanmatras).

"सोऽप्सु स्थित्वा रसयति रसनामा ततः स्मृतः। सूर्यचन्द्रादिषु स्थित्वा प्रभानामा प्रभासनात्। वेदस्थः प्रणवाख्योऽसौ आत्मानं यत्प्रणौत्यतः। खे स्थितः शब्दनामाऽसौ यच्छब्दयति केशवः" ॥८॥

"He, situated in water, bestows the taste as its essence and is remembered as the 'rasa', i.e. taste. Being in the sun, moon, and so forth, He is named effulgence because he causes effulgence. Existing in the Vedas, He is known as Om and reveres himself. He is established in space and manifests as sound and thus called 'shabdha', i.e. sound. This is lord Keshava (Krishna)."