बहिरन्तश्च भूतानामचरं चरमेव च |\nसूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत् ||१३-१६||
bahirantaśca bhūtānāmacaraṃ carameva ca .\nsūkṣmatvāttadavijñeyaṃ dūrasthaṃ cāntike ca tat ||13-16||
He exists outside and inside all living beings, those that are moving and not moving.  He is subtle, and hence, He is incomprehensible.  He is very far, but He is also very near.