tvam eva kÄlo 'nimiá¹£o janÄnÄm
Äyur lavÄdy-avayavaiḥ ká¹£iṇoá¹£i
kÅ«á¹a-stha ÄtmÄ parameá¹£á¹hy ajo mahÄá¹s
tvaá¹ jÄ«va-lokasya ca jÄ«va ÄtmÄ
tvam - you; eva - indeed; kÄlaḥ - unlimited time; animiá¹£aḥ - unblinking; janÄnÄm - of all living entities; Äyuḥ - the duration of life; lava-Ädi - consisting of seconds, moments, minutes and hours; avayavaiḥ - by different parts; ká¹£iṇoá¹£i - reduce; kÅ«á¹a-sthaḥ - without being affected by anything; ÄtmÄ - the Supersoul; parameá¹£á¹hÄ« - the Supreme Lord; ajaḥ - the unborn; mahÄn - the great; tvam - you; jÄ«va-lokasya - of this material world; ca - also; jÄ«vaḥ - the cause of life; ÄtmÄ - the Supersoul.
In this verse the word kÅ«á¹a-stha is very important. Although the Supreme Personality of Godhead is situated everywhere, He is the central unchanging point. Īśvaraḥ sarva-bhÅ«tÄnÄá¹ há¹›d-deÅ›e ’rjuna tiá¹£á¹hati: the Lord is situated in full in the core of everyone’s heart. As indicated in the Upaniá¹£ads by the word ekatvam, although there are millions and millions of living entities, the Lord is situated as the Supersoul in every one of them. Nonetheless, He is one in many. As stated in the Brahma-saá¹hitÄ, advaitam acyutam anÄdim ananta-rÅ«pam: He has many forms, yet they are advaita — one and unchanging. Since the Lord is all-pervading, He is also situated in eternal time. The living entities are described as parts and parcels of the Lord because He is the life and soul of all living entities, being situated within their hearts as the antaryÄmÄ«, as enunciated by the philosophy of inconceivable oneness and difference (acintya-bhedÄbheda). Since the living entities are part of God, they are one in quality with the Lord, yet they are different from Him. The Supersoul, who inspires all living entities to act, is one and changeless. There are varieties of subjects, objects and activities, yet the Lord is one.