B.G 7.08

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

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).

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

"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)."