SB 4.11.26
esa bhutani bhutatma
bhuteso bhuta-bhavanah
sva-saktya mayaya yuktah
srjaty atti ca pati ca
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
The Supreme Personality of Godhead is the Supersoul of all living entities. He is the controller and maintainer of everyone; through the agency of His external energy, He creates, maintains and annihilates everyone.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
There are two kinds of energies in the matter of creation. The Lord creates this material world through His external, material energy, whereas the spiritual world is a manifestation of His internal energy. He is always associated with the internal energy, but He is always aloof from the material energy. Therefore in Bhagavad-gita (9.4) the Lord says, mat-sthani sarva-bhutani na caham tesv avasthitah: “All living entities are living on Me or on My energy, but I am not everywhere.” He is personally always situated in the spiritual world. In the material world also, wherever the Supreme Lord is personally present is to be understood as being the spiritual world. For example, the Lord is worshiped in the temple by pure devotees. The temple is therefore to be understood as being the spiritual world.