Oh son of Kuntī! I am the taste in water, the light in the sun and moon, the oṃ in all the Vedas, the sound in the ether and the virility in men.

Kṛṣṇa reveals Himself as the subtle essence in each element: rasa (taste, essence) of water, prabhā (brilliance) of Sun and Moon, praṇava (sacred syllable Oṃ) of the Vedas, śabda (sound) of ether, pauruṣam (masculine virtue, strength) in men.

This is the “immanent” vision — God is not far away, but as the subtle essence in every thing.