hṛdi-stho 'py ati-dūra-sthaḥ
karma-vikṣipta-cetasām
ātma-śaktibhir agrāhyo
'py anty upeta-guṇātmanām
hridi -- in the heart; sthah -- situated; api -- although; ati -- very; dura-sthah -- far away; karma -- by material activities; vikshipta -- disturbed; cetasam -- for those whose minds; atma -- by one's own; saktibhih -- powers; agrahyah -- not to be taken hold of; api -- although; anti -- near; upeta -- realized; guna -- Your qualities; atmanam -- by whose hearts.
The all-merciful Lord is in everyone's heart. Seeing Him there, however, is possible only when one's heart is completely purified. Materialists may demand that God prove His existence by coming into view as a result of their empirical investigations, but God has no need to respond to such impudence. As Lord Krishna states in Bhagavad-gita (7.25):
naham prakasah sarvasya
yoga-maya-samavritah
mudho 'yam nabhijanati
loko mam ajam avyayam
"I am never manifest to the foolish and unintelligent. For them I am covered by My internal potency, and therefore they do not know that I am unborn and infallible."