Chapter X · Śloka 20
अहमात्मा गुडाकेश सर्वभूताशयस्थितः |
अहमादिश्च मध्यं च भूतानामन्त एव च ||
अहमादिश्च मध्यं च भूतानामन्त एव च ||
aham ātmā guḍākeśa sarva-bhūtāśaya-sthitaḥ |
aham ādiś ca madhyaṃ ca bhūtānām anta eva ca ||
aham ādiś ca madhyaṃ ca bhūtānām anta eva ca ||
I am the Self, O Guḍākeśa, seated in the heart of all beings; I am the beginning, middle, and end of all beings.
The deepest vibhūti is not a cosmic spectacle but the innermost Self in every heart. Krishna is not only the greatest external phenomenon — He is the very witnessing presence through which each being experiences anything at all.