Bhagavad Gita 13.14सर्वतः पाणिपादं तत्सर्वतोऽक्षिशिरोमुखम्।सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति ॥

He (the knower of the field or Para Brahman) pervades everything in this world. He fills and surrounds this world with Himself. He abides in the universe enveloping everything.In the previous verse it is said that the Brahman Which is to be known is neither being nor nonbeing. One may think that It is nonentity or void or nothing. In order to remove this misapprehension, the Lord says in this verse that the knowable has hands and feet everywhere, etc. It directs the mind and the senses to do their proper functions. This is only the manifest aspect of Saguna Brahman (Brahman with attributes).Just as the enginedriver drives the engine, so also the knowable or the knower of the field drieves the bodyengine. It is the Inner Ruler. It is the innermost Self. It is the support, substratum or basis for this world, body, mind, lifeforce and the senses. The existence of Brahman is determined or ascertained or indicated by the existence of the limiting adjuncts, viz., body, mind and senses, because there must be selfconsciousness behind their activities. How can you call It nonexistence thenJust as the rope is not affected by the alities or the defects of the illusory superimposed snake, so also Para Brahman (the knower of the field) is not affected by the superimposed world, body, senses, mind and the lifeforce