BG Chap 9 - The Lord's relationship with material energy
The jīvas accept a body, protect it, and developing attachment to it, remain in that body. But the Lord, though He accepts all living beings and protects them, is not situated in them because He is not attached.
Kṛṣṇa gives the example just as the wind blowing everywhere rests always in ether, so all beings are resting in Him alone. The great air which cannot support itself, situated in the great ether which also cannot support itself, moves everywhere. Since they have no supporting power of their own, their existence is enabled by Kṛṣṇa’s will alone, and movement takes place thru the Paramātmā within. The wind remains always situated in the ether, which has a nature of being detached. The wind has a nature of being restless, going everywhere and is great in size. Because of the detachment of the ether, the wind is situated in it, but also not situated in it; the ether, though in the wind, is not in the wind, because of detachment. Similarly all things such as ether, which are great in dimension and are moving everywhere, are situated in Kṛṣṇa, who is also detached.
Out of fear of the Lord, the wind blows (Taittirīya Upaniṣad). The sun moves in its orbit by the order of Govinda. This material manifestation, which appears to us to be very wonderful and great, is under the complete control of the Supreme. Just as the air exists and moves in the ether by the Lord’s will, all beings are situated in the Lord, maintained and controlled only by His will. But the Lord remains unaffected.