Kṛṣṇa explains that the Supreme Truth is simultaneously inside and outside all beings. He is both the stationary and the moving. Because He is ‘Sūkṣma’ or incredibly subtle, He is incomprehensible to material senses. He is the furthest star and the nearest heartbeat. This verse destroys the idea that God is ‘only’ in heaven or ‘only’ in the heart. He is both localized and infinite. To the materialist who relies only on logic, God is ‘Dūra-stham’—unreachably far. But to the devotee, He is ‘Antike’—closer than one’s own breath. Understanding the ‘subtlety’ of God means realizing that He cannot be found through physical instruments like telescopes or microscopes. He is found through the refinement of consciousness. He is the silent space between atoms and the vast expanse of the cosmos, pervading every layer of existence.