BG Chap 11 - Kṛṣṇa is everything

The Lord is Vāyu, the all pervading air. He is Yama, the supreme controller. He is Agni, Varuṇa, the moon, Brahmā, and the father of Brahmā. All these forms are the Lord, since He is spread out in Vāyu and others by being their cause, since He is the possessor of spiritual and material energies. He is like gold spread in bangles and other objects made of gold. Arjuna offered the all pervading Lord respects thousand times again and again. Arjuna offered respects to the Lord in the front, in the back, and on all sides. The Lord has infinite power and immeasurable skill. Some like Bhīma have extreme physical strength, and others like Duryodhana have extreme intelligence for learning. But Kṛṣṇa has both unlimited physical strength and immeasurable mental strength so that He is expert in applying scriptures.

Kṛṣṇa reaches everything (sarvaṁ samāpnoṣi) by His all-pervading nature, and thus He is everything (tato ‘si sarvaḥ). The Viṣṇu Purāṇa says that the devatās, who approach the Lord, are indeed the Lord, because the Lord is everywhere. The Lord pervades all of this universe, since it is His product, like gold in earrings and bracelets. Thus He is everything.