The supreme soul is subtler than the subtle, of noble mind and is present in all creatures. He is known as the universal father, dwelling in the heart of every creature,
अणोरणीयान् सुमनाः सर्वभूतेषु जाग्रति। पितरं सर्वभूतेषु पुष्करे निहितं विदुः॥