BG Chap 13 - The all-pervading Paramātmā
Though Brahman in its essential nature is beyond cause and effect, but because of non difference of the energy and the source of energy, this Brahman (Paramātmā) is also cause and effect. Everywhere Paramātmā has His hands and feet, His eyes, heads and mouths. Everywhere are His ears. In this way, Paramātmā covers everything in the universe. By the manifestation everywhere of hands and feet of creatures from Lord Brahmā down to the ant (His effects), one can say that Brahman is endowed with countless hands and feet. Similarly His eyes, head and face are everywhere. As the sun exists diffusing its unlimited rays, so does the Supersoul, or Supreme Personality of Godhead. He exists in His all-pervading form, and in Him exist all the individual living entities, beginning from the first great teacher, Brahmā, down to the small ants. There are unlimited heads, legs, hands and eyes, and unlimited living entities. All are existing in and on the Supersoul. Therefore the Supersoul is all-pervading. The individual soul, however, cannot say that he has his hands, legs and eyes everywhere.
Śrīla Prabhupāda describes that those who wish to understand the living entity as all-pervading may properly do so: “The kingdom of God is unlimited; therefore the number of the assisting hands of the Lord is also unlimited. The Bhagavad-gītā (13.14) asserts that the Lord has His hands, legs, eyes and mouths in every nook and corner of His creation. This means that the expansions of differentiated parts and parcels, called jīvas or living entities, are assisting hands of the Lord, and all of them are meant for rendering a particular pattern of service to the Lord.”