BG Chap 11 - The Lord pervades everything

The Lord is the controller of all devas, and the shelter of everything. The devotees who had gathered to witness Him certainly should offer their respects. The Lord is greater than Brahmā because He is the creator of all elements, whereas Brahmā does not create tattvas but only combines their products. The Lord is Brahman or the invincible source (akṣaraṁ) and above both cause and effect. Baladeva says akṣaraṁ refers to the jīva in contact with prakṛti. Prakṛti has two forms – gross and subtle, effect and cause. The liberated jīva is superior to the jīva mixed with prakṛti in its gross and subtle forms. The Lord is all of these: jīva in māyā, prakṛti, and the liberated jīva. Thus the Lord pervades everything.

Kṛṣṇa is the original Personality of Godhead, the oldest person, the ultimate sanctuary of the universe (nidhānam). Viśvanātha says nidhānam means the place of merging at the time of destruction. The Lord alone is the knower and He alone is to be known by all within the universe. This is because He spreads throughout the universe by His power of pervasion, and because He alone is also the spiritual world to be attained (paraṁ dhāma). He is the spiritual world, since it exists by the influence of His superior energy, indicated by the word param. Viśvanātha says that param dhāma indicates the transcendental form of the Lord beyond the guṇas.