He is situated in all moving and non-moving beings. He is near yet simultaneously He is far away. Thus, He is most subtle and difficult to fully understand.
Bhagavad Gita - Chapter 13 - Prakrti Purusha Viveka Yoga - The Yoga of Differentiation Between Matter and Consciousness
Although it seems that He is divided amongst all living beings, He is in fact undivided. He is to be known as the creator, Maintainer and Destroyer.
He is said to be the most brilliant of all luminaries, beyond darkness. He is knowledge, the object of knowledge and the aim of all knowledge.
Thus the field of activities, knowledge and the object of knowledge have been briefly explained. By understanding these, My devotee attains love for Me.
You should know that both material nature and the living beings are without beginning. Try to understand that all transformations and the modes of nature originate from material nature.
It is said that material nature is the source of all causes and effects. The living beings are said to be the cause of their own happiness and distress.
Situated within material nature, the living beings enjoy the modes that are born of material nature. Due to the individuals association with these modes, the living beings take birth repeatedly within higher and lower species of life.
The Supreme Person, who is known as the Super Consciousness (Paramatma), resides within this body. He is the Witness of all things, the Supreme Authority, the Provider, the Maintainer and the Ultimate Controller.
Therefore, one who fully understands the Supreme Person, material nature and the modes of material nature, never takes birth again under any circumstances.
Through meditation, some yogis glimpse the Supreme within the heart. Others see Him through the process of analysis (sankhya), while others perceive Him through karma-yoga.