The Blessed Lord declared:
I exist in the hearts of all beings O Arjuna, It is because of Myself that a being’s memory and wisdom exists, otherwise without Me, both memory and wisdom are lost. I am undoubtedly the author of the Vedas as well as he who is knowledgeable about all the Vedas. You must also recognize Me O Arjuna, as the Author of the Vedanta (the end of the Vedas).
(The Lord is the knower of all things that lie in the realm of this universe which are represented by the Vedas as well as all things that lie beyond the realm of this universe which are represented by the Vedanta.)
मैं ही सब प्राणियों के ह्रदय में अन्तर्यामी रूप से स्थित हूँ तथा मुझ से ही स्मृति, ज्ञान और अपोहन होता है और सब वेदों द्वारा मैं ही जानने के योग्य हूँ तथा वेदान्त का कर्ता और वेदों को जानने वाला भी मैं ही हूँ ।। १५ ।।
अध्याय – 18 – श्लोक -61
The Blessed Lord explained:
O Arjuna, God dwells in the hearts of all beings just as He dwells in your heart. With His Almighty power, He moves and directs all living things in this world as if they were sitting on a machine that was moving them through time.
हे अर्जुन ! शरीर रूप यन्त्र में आरूढ़ हुए सम्पूर्ण प्राणियों को अन्तर्यामी परमेश्वर अपनी माया से उनके कर्मों के अनुसार भ्रमण करता हुआ सब प्राणियों के ह्रदय में स्थित है ।। ६१ ।।