Text 17 

avibhaktam ca bhutesu
vibhaktam iva ca sthitam
bhuta-bhartr ca taj jneyam
grasisnu prabhavishnu ca

Translation

Although the Supersoul appears to be divided among all beings, He is never divided. He is situated as one. Although He is the maintainer of every living entity, it is to be understood that He devours and develops all.

Commentary by Srila Prabhupada

The Lord is situated in everyone’s heart as the Supersoul. Does this mean that He has become divided? No. Actually, He is one. The example is given of the sun: The sun, at the meridian, is situated in its place. But if one goes for five thousand miles in all directions and asks, “Where is the sun?” everyone will say that it is shining on his head. In the Vedic literature this example is given to show that although He is undivided, He is situated as if divided. Also it is said in Vedic literature that one Vishnu is present everywhere by His omnipotence, just as the sun appears in many places to many persons. And the Supreme Lord, although the maintainer of every living entity, devours everything at the time of annihilation. This was confirmed in the Eleventh Chapter when the Lord said that He had come to devour all the warriors assembled at Kurukshetra. He also mentioned that in the form of time He devours also. He is the annihilator, the killer of all. When there is creation, He develops all from their original state, and at the time of annihilation He devours them. The Vedic hymns confirm the fact that He is the origin of all living entities and the rest of all. After creation, everything rests in His omnipotence, and after annihilation everything again returns to rest in Him. These are the confirmations of Vedic hymns. Yato va imani bhutani jayante yena jatani jivanti yat prayanty abhisam-vishanti tad brahma tad vijijnasasva (Taittiriya Upanishad 3.1).

Commentary by Sri Visvanatha Cakravarti Thakur

As the cause, he is situated in all the moving and non-moving entities undivided, and as the effect or product, he is situated separately as each one. As the form of Narayana, he is the protector of the living entities (bhuta bhartr) at the time of maintenance, the destroyer (grahisnu) at the time of pralaya, and the creator (prabhavisnu) at the time of creation. The word prabhavisnu which usually means lord is taken here as meaning creator since the word can also mean "he who is the product (prabhavana) because the cause is manifest in the effects."