SB 2.8.10
sa capi yatra puruso
visva-sthity-udbhavapyayah
muktvatma-mayam mayesah
sete sarva-guhasayah
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Please also explain the Personality of Godhead, who lies in every heart as the Supersoul, and as the Lord of all energies, but is untouched by His external energy.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Undoubtedly the form of the Lord who was seen by Brahma must be transcendental; otherwise how could He simply look upon the creative energy without being touched? It is understood also that the same purusa lies in the heart of every living entity. This also requires proper explanation.