Text 23] Prahlāda Instructs His Demoniac Schoolmates
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TRANSLATION
The Supreme Personality of Godhead, the supreme controller, who is infallible and indefatigable, is present in different forms of life, from the inert living beings [sthāvara], such as the plants, to Brahmā, the foremost created living being. He is also present in the varieties of material creations and in the material elements, the total material energy and the modes of material nature [sattvaguṇa, rajo-guṇa and tamo-guṇa], as well as the unmanifested material nature and the false ego. Although He is one, He is present everywhere, and He is also the transcendental Supersoul, the cause of all causes, who is present as the observer in the cores of the hearts of all living entities. He is indicated as that which is pervaded and as the all-pervading Supersoul, but actually He cannot be indicated. He is changeless and undivided. He is simply perceived as the supreme sac-cid-ānanda [eternity, knowledge and bliss]. Being covered by the curtain of the external energy, to the atheist He appears nonexistent.
PURPORT
Not only is the Supreme Personality of Godhead present as the Supersoul of all living entities; at the same time, He pervades everything in the entire creation. He exists in all circumstances and at all times. He exists in the heart of Lord Brahmā and also in the cores of the hearts of the hogs, dogs, trees, plants and so on. He is present everywhere. He is present not only in the heart of the living entity, but also in material things, even in the atoms, protons and electrons being explored by material scientists.
The Lord is present in three features—as Brahman, Paramātmā and Bhagavān. Because He is present everywhere, He is described as  sarvam khalv idam brahma . Viṣṇu exists beyond Brahman.  Bhagavad-gītā  confirms that Kṛṣṇa, by His Brahman feature, is all-pervading ( mayā tatam idam sarvam ), but Brahman depends upon Kṛṣṇa ( brahmaṇo hi pratiṣṭhāham ). Without Kṛṣṇa, there could be no existence of Brahman or Paramātmā. Therefore, Bhagavān, the Supreme Personality of Godhead, is the ultimate realization of the Absolute Truth. Although He is