SB 7.12.15
agnau gurav atmani ca
sarva-bhutesv adhoksajam
bhutaih sva-dhamabhih pasyed
apravistam pravistavat
Translation by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
One should realize that in the fire, in the spiritual master, in one’s self and in all living entities — in all circumstances and conditions — the Supreme Personality of Godhead, Visnu, has simultaneously entered and not entered. He is situated externally and internally as the full controller of everything.
Purport by His Divine Grace A. C. Bhaktivedanta Swami Srila Prabhupada:
Realization of the Supreme Personality of Godhead’s omnipresence is the perfect realization of the Absolute Truth to be attained through the study of the Vedic literatures. As stated in the Brahma-samhita (5.35), andantara-stha-paramanu-cayantara-stham: the Lord is situated within the universe, within the heart of every living entity and also within the atom. We should understand that whenever the Supreme Personality of Godhead is present, He is present with all His paraphernalia, including His name, form, associates and servants. The living entity is part and parcel of the Supreme Personality of Godhead, and thus one should understand that since the Supreme Lord has entered the atom, the living entities are also there. One must accept the inconceivable quality of the Supreme Personality of Godhead, for no one can understand from the material point of view how the Lord is all-pervasive and yet is situated in His own abode, Goloka Vrndavana. This realization is possible if one strictly follows the regulative principles of asrama (brahmacari, grhastha, vanaprastha and sannyasa). Srila Madhvacarya says in this regard:
apravistah sarva-gatah
pravistas tv anurupavan
evam dvi-rupo bhagavan
harir eko janardanah
The Supreme Personality of Godhead, in His original form, has not entered everything (apravistah), but in His impersonal form He has entered (pravistah). Thus He has entered and not entered simultaneously. This is also explained in Bhagavad-gita (9.4), wherein the Lord says:
maya tatam idam sarvam
jagad avyakta-murtina
mat-sthani sarva-bhutani
na caham tesv avasthitah
“By Me, in My unmanifested form, this entire universe is pervaded. All beings are in Me, but I am not in them.” The Lord can defy Himself. Thus there is variety in unity (ekatvam bahutvam).