These last are considered as the souls of all living creatures. Indeed, those Brahmanas who have mastered the Vedas are considered as allseeing and omniscient. They are persons who have become conversant with Brahma.
सर्वभूतात्मभूतास्ते सर्वज्ञाः सर्वदर्शिनः। ब्राह्मणा वेदशास्त्रज्ञास्तत्त्वार्थगतनिश्चयाः॥