BG Chap 13 - The Paramātmā's svarūpa - All-pervading
The Supreme Truth exists inside and outside of all beings, who are His products, just as ether and other elements exist within and outside all bodies of which they are the cause. He moves and does not move. All non-moving and moving beings are only Him, since He is the cause and they are the effect. He is difficult to understand because of His subtle nature. Having a form of bliss and knowledge that can be known only by ātmā, and not by material senses, He cannot be known like the devatās. For the ignorant, He is situated far away but for the wise He is near, being situated as the antaryāmī within the person. No one can conceive Him in their minds nor see Him with their eyes. But He can be known by senses endowed with bhakti, just as an ear well trained in music can understand the different notes. Thus, though far away (not perceived by the eye or ear), He is close (perceivable).