अविभक्तं च भूतेषु विभक्तमिव च स्थितम्।भूतभर्तृ च तज्ज्ञेयं ग्रसिष्णु प्रभविष्णु च ॥

Brahman must be regarded as That which supports, swallows up and also creates all beings, in the three forms of Brahma who creates the world of names anf forms, Vishnu who preserves or sustains, and Rudra who destroys. It is undivided in the various bodies. It is like ether. It is allpervding like space (Akasa). It is indivisible and the One, but It seems to divide Itself in forms and appears as all the separate existing things and beings. It is essentially unbroken. Yet, It is, as it were, divided among all beings.It devours this world during the cosmic dissolution. It generates it at the time of the origin of the next age. It supports all beings during the period of sustenance of this world.Just as fire is hidden in the wood, so also Brahman is hidden in all bodies. Just as the one space appears to be different through the limiting adjuncts (pot, house, etc.) so also the one indivisible Brahman appears to be different through the limiting adjuncts (the body, etc.). (Cf.XVIII.20)An objector says The knowable Brahman, the Knower of the field, is allpervading. It exists everywhere and yet It is not perceived. Therefore It must be of the nature of darkness or Tamas.The answer is No. It cannot be.What, then It is the Light of Lights.