B.G 7.09

puṇyo gandhaḥ pr̥thivyāṁ ca tejaścāsmi vibhāvasau। jīvanaṁ sarvabhūteṣu tapaścāsmi tapasviṣu ॥9॥

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.

puṇyāpuṇyaṁ gandhayati svayaṁ puṇyo dharāsthitaḥ। tejayatyagnisaṁsthaḥ san bhūtastho jīvanapradaḥ॥

tapasvisthaḥ tapayati … ॥9॥

"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... ."