Text 16

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

Translation:

The Supreme Truth exists outside and inside of all living beings, the moving and the nonmoving. Because He is subtle, He is beyond the power of the material senses to see or to know. Although far, far away, He is also near to all.

Purport:

In Vedic literature we understand that Narayana, 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. Asino duram vrajati sayano yati sarvatah (Katha Upanishad 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 Krishna consciousness in devotional service can see Him constantly. It is confirmed in Brahma-samhita that the devotee who has developed love for the Supreme God can see Him always, without cessation. And it is confirmed in Bhagavad-gita (11.54) that He can be seen and understood only by devotional service. Bhaktya tv ananyaya sakyah.