बहिरन्तश्च भूतानामचरं चरमेव च ।सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत् ॥
bahirantaśca bhūtānāmacaraṃ carameva ca |sūkṣmatvāttadavijñeyaṃ dūrasthaṃ cāntike ca tat ||
It is outside beings and inside them; it is unmoving and also moving. Because it is so subtle, it cannot be grasped; it is far away, and yet it is near.
Explanation
Krishna is continuing his description of Brahman, "that which is to be known" (jñeya), the ultimate reality. He uses paired opposites (outside and inside, still and moving, far and near) to show that it is present everywhere and is not limited by any one description. It is beyond ordinary knowing because it is so subtle (sūkṣmatva). Traditions differ on how to read this: Advaita takes it as the one reality beneath all appearances, while theistic schools take it as God's presence pervading and also transcending the world.