Bhagavad Gīta Bhāshya and Tātparya
B.G 13.14 and 15
सर्वतः पाणिपादं तत् सर्वतोऽक्षिशिरोमुखम्। सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति ॥१४॥
sarvataḥ pāṇipādaṃ tat sarvato'kṣiśiromukham। sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhati ॥14॥
[सर्वतः (sarvataḥ) - everywhere; पाणि (pāṇi) - hands; पादं (pādaṃ) - feet; तत् (tat) - that; सर्वतः (sarvataḥ) - everywhere; अक्षि (akṣi) - eyes; शिरः (śiraḥ) - head; मुखम् (mukham) - face; सर्वतः (sarvataḥ) - everywhere; श्रुतिमत् (śrutimat) - having ears; लोके (loke) - in the world; सर्वम् (sarvam) - all; आवृत्य (āvṛtya) - pervading; तिष्ठति (tiṣṭhati) - remains;]
He has hands and feet everywhere, eyes, heads, and faces everywhere, and ears everywhere in the world. He exists, encompassing everything.
सर्वेंद्रियगुणाभासं सर्वेंद्रियविवर्जितं। असक्तं सर्वभुक्चैव निर्गुणं गुणभोक्तृ च ॥१५॥
sarveṃdriyaguṇābhāsaṃ sarveṃdriyavivarjitaṃ। asaktaṃ sarvabhukcaiva nirguṇaṃ guṇabhoktṛ ca ॥15॥
[सर्वेंद्रियगुणाभासं (sarveṃdriyaguṇābhāsaṃ) - appearing as the qualities of all the senses; सर्वेंद्रियविवर्जितं (sarveṃdriyavivarjitaṃ) - devoid of all the senses; असक्तं (asaktaṃ) - unattached; सर्वभुक् (sarvabhuk) - all-devouring; च (ca) - and; एव (eva) - indeed; निर्गुणं (nirguṇaṃ) - without qualities; गुणभोक्तृ (guṇabhoktṛ) - experiencer of qualities; च (ca) - and;]
He illuminates all senses and qualities, yet is devoid of any ordinary material senses. He is unattached, all-devouring, without qualities, yet the experiencer of qualities.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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