BG Chap 13 - Verses 14 thru 18 refer to Paramātmā, not the jīva

If the foolish think that the jīva is the one who is described as having hands and feet everywhere because it was he who was described as brahma in the verse before (BG 13.13), Kṛṣṇa clarifies that the knower of the field He is talking about now is situated as the controller in the heart of every living entity (hṛdi sarvasya viṣṭhitam). Thus these verses describe the Paramātmā and not the jīva. This follows the style of mixing topics (jīva and īśvara) commonly seen in the Upaniṣads.