The Ātman is all this. That is the other, the distant —thus declared Nirukta. Knowing this, he who sees Viṣṇu, the Adhokṣaja, in the greatness of heaven, he dwells in all beings.

Absolute identity: ātmaiva idaṃ sarvam —the Ātman is all this. Nirukta (a Vedic text of etymology) declared that the “other” and “distant” is really the same. Adhokṣaja (Viṣṇu) is the one who cannot be sacrificed/penetrated by the senses. In our yoga practice, to see Viṣṇu “in the greatness of heaven” is to see the Ātman in infinite expansion. And the result: “dwells in all beings” —not as visitor but as the essence of all. To know this is to dwell in all simultaneously.