बहिरन्तश्च भूतानामचरं चरमेव च । सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत् ॥१६॥
bahir antaś ca bhūtānām acaraḿ caram eva ca sūkṣmatvāt tad avijñeyaḿ dūra-sthaḿ cāntike ca tat
bahiḥ — outside; antaḥ — inside; ca — also; bhūtānām — of all living entities; acaram — not moving; caram — moving; eva — also; ca — and; sūkṣmatvāt — on account of being subtle; tat — that; avijñeyam — unknowable; dūra-stham — far away; ca — also; antike — near; ca — and; tat — that.
He exists outside and inside all living beings, those that are moving and not moving. He is subtle, and hence, he is incomprehensible. He is very far, but he is also very near.
In Vedic literature we understand that Nārāyaṇa, the Supreme Person, is residing both outside and inside of every living entity. He is present in both the spiritual and material worlds. Although He is far, far away, still He is near to us. These are the statements of Vedic literature. Āsīno dūraṁ vrajati śayāno yāti sarvataḥ (Kaṭha Upaniṣad 1.2.21). And because He is always engaged in transcendental bliss, we cannot understand how He is enjoying His full opulence. We cannot see or understand with these material senses. Therefore in the Vedic language it is said that to understand Him our material mind and senses cannot act. But one who has purified his mind and senses by practicing Kṛṣṇa consciousness in devotional service can see Him constantly. It is confirmed in Brahma-saṁhitā that the devotee who has developed love for the Supreme God can see Him always, without cessation. And it is confirmed in Bhagavad-gītā (11.54) that He can be seen and understood only by devotional service. Bhaktyā tv ananyayā śakyaḥ.