अहं आत्मान्तरो बाह्यो अनावृत : सर्व -देहिनाम , यथा भूतानि भूतेषु बहिर अंत : स्वयं तथा।

अहं आत्मान्तरो बाह्यो अनावृत : सर्व -देहिनाम ,

यथा भूतानि भूतेषु बहिर अंत : स्वयं तथा। 

just as material elements are situated  within and outside all material bodies ,in the same way ,I am also present within everything as the Supersoul and outside of everything in My all-pervading feature .

Commentary :It is said that the Lord is situated within the hearts of all living beings .While considering this ,one might imagine that the Lord has separated Himself into innumerable different identities .In this verse ,however the Lord explains that His existence cannot be infringed upon by some mere material conditions .He remains unchanging in spite of displaying so many manifestations .Just as the material elements are situated both within and without all material bodies ,so the Lord is all -pervading.