B.G 7.09

पुण्यो गन्धः पृथिव्यां च तेजश्चास्मि विभावसौ। जीवनं सर्वभूतेषु तपश्चास्मि तपस्विषु ॥९॥

I am the virtuous fragrance of the earth and the radiance of the fire. I am life in all beings and austerity in the ascetics.

Gīta Tātparya 7.09

The Lord, having situated himself everywhere, energizes this world that contains both good and bad. But the lord is specially present in the good alone.

पुण्यापुण्यं गन्धयति स्वयं पुण्यो धरास्थितः। तेजयत्यग्निसंस्थः सन् भूतस्थो जीवनप्रदः॥

तपस्विस्थः तपयति … ॥९॥

"Situating on earth He makes good and bad deeds to emit their own fragrance, while He himself is virtus fragrance. Having situated himself in fire, he makes fire effulgent; having situated himself in all beings, he is the giver of life. As he is situated in those who practice austerities and generate heat, he is known as 'tapa', the austerity, the one who burns... ."