B.G 7.08

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

raso'hamapsu kaunteya prabhā'smi śaśisūryayoḥ। praṇavaḥ sarvavedeṣu śabdaḥ khe pauruṣaṁ nr̥ṣu ॥8॥

[रसः अहम् अप्सु कौन्तेय प्रभा अस्मि शशिसूर्ययोः। प्रणवः सर्व वेदेषु शब्दः खे पौरुषं नृषु॥
रसः (rasaḥ) - Essence; अहम् (aham) - I; अप्सु (apsu) - In water; कौन्तेय (kaunteya) - O son of Kunti (Arjuna); प्रभा (prabhā) - effulgence; अस्मि (asmi) - I am; शशिसूर्ययोः (śaśi-sūryayoḥ) - Of the moon and the sun; प्रणवः (praṇavaḥ) - The sacred syllable Om; सर्व (sarva) - All; वेदेषु (vedeṣu) - In the Vedas; शब्दः (śabdaḥ) - Sound; खे (khe) - In ether (space); पौरुषं (pauruṣaṁ) - Virility, potency; नृषु (nṛṣu) - Among men;]

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॥

"so'psu sthitvā rasayati rasanāmā tataḥ smr̥taḥ। sūryacandrādiṣu sthitvā prabhānāmā prabhāsanāt। vedasthaḥ praṇavākhyo'sau ātmānaṁ yatpraṇautyataḥ। khe sthitaḥ śabdanāmā'sau yacchabdayati keśavaḥ" ॥8॥

[सोऽप्सु (so'psu) - He (who is) in water; स्थित्वा (sthitvā) - Having established (himself); रसयति (rasayati) - He bestows taste; रसनाम (rasanāmā) - is named 'rasa', i.e. taste, essence; ततः (tataḥ) - Hence; स्मृतः (smṛtaḥ) - He is remembered; सूर्यचन्द्रादिषु (sūrya-candra-ādiṣu) - In the sun, moon, and so forth; स्थित्वा (sthitvā) - Having established (himself); प्रभानाम (prabhānām) - He is named effulgence; प्रभासनात् (prabhāsanāt) - Because of effulgence; वेदस्थः (vedasthaḥ) - Existing in the Vedas; प्रणवाख्यः (praṇavākyaḥ) - Known as Om; असौ (asau) - He; आत्मानम् (ātmanam) - him self; यत् (yat) - Which; प्रणौत्यतः (praṇautyataḥ) - He reveres; खे (khe) - In space; स्थितः (sthitah) - Having established (himself); शब्दनामाऽसौ (śabda-nāmā'sau) - He (who is) the name of sound; यत् (yat) - Which; शब्दयति (śabdayati) - He manifests as sound; केशवः (keśavaḥ) - Krishna (Keshava);]

"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)."