SB 5.18.30
om namo bhagavate akuparaya sarva-sattva-guna-visesanayanu-palaksita-sthanaya namo varsmane namo bhumne namo namo ’vasthanaya namas te.
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
O my Lord, I offer my respectful obeisances unto You, who have assumed the form of a tortoise. You are the reservoir of all transcendental qualities, and being entirely untinged by matter, You are perfectly situated in pure goodness. You move here and there in the water, but no one can discern Your position. Therefore I offer my respectful obeisances unto You. Because of Your transcendental position, You are not limited by past, present and future. You are present everywhere as the shelter of all things, and therefore I offer my respectful obeisances unto You again and again.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
In the Brahma-samhita it is said, goloka eva nivasaty akhilatma-bhutah: the Lord always remains in Goloka, the topmost planet in the spiritual world. At the same time, He is all-pervading. This paradox is only possible for the Supreme Personality of Godhead, who is full of all opulences. The Lord’s all-pervasiveness is confirmed in Bhagavad-gita (18.61) where Krsna states, isvarah sarva-bhutanam hrd-dese ’rjuna tisthati: “The Supreme Lord is seated in everyone’s heart, O Arjuna.” Elsewhere in Bhagavad-gita (15.15) the Lord says, sarvasya caham hrdi sannivisto mattah smrtir jñanam apohanam ca: “I am seated in everyone’s heart, and from Me come remembrance, knowledge and forgetfulness.” Therefore, although the Lord is present everywhere, He cannot be seen with ordinary eyes. As Aryama says, the Lord is anupalaksita-sthana: no one can locate Him. This is the greatness of the Supreme Personality of Godhead.