अहमात्मा गुडाकेश सर्वभूताशयस्थितः । अहमादिश्च मध्यं च भूतानामन्त एव च ॥ २० ॥
aham ātmā guḍākeśha sarva-bhūtāśhaya-sthitaḥ aham ādiśh cha madhyaṁ cha bhūtānām anta eva cha
Translation
I am the Self, O Gudakesh, seated in the heart of all beings. I am the beginning, the middle and the end of all beings.
Hindi Meaning (हिंदी अर्थ)
हे अर्जुन! मैं सब भूतों के हृदय में स्थित सबका आत्मा हूँ, तथा संपूर्ण भूतों का आदि, मध्य और अंत भी मैं ही हूँ।
Commentary
The first and most important vibhūti: God as the inner Self of every being. All the outward examples that follow are expressions of this indwelling presence.