Chapter XIII · Śloka 14
सर्वतः पाणिपादं तत्सर्वतोऽक्षिशिरोमुखम् ।
सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति ॥
sarvataḥ pāṇi-pādaṃ tat sarvato'kṣi-śiro-mukham |
sarvataḥ śrutimal loke sarvam āvṛtya tiṣṭhati ||
With hands and feet everywhere, with eyes, heads, and mouths everywhere, with ears everywhere — It stands pervading everything in the world.
Brahman is described in its all-pervading, cosmic form: every hand is Its hand, every eye Its eye, every ear Its ear. This is not pantheism but the recognition that the one Consciousness underlies every act of perception and movement in the universe.