Bhaktivedanta VedaBase: Śrīmad Bhāgavatam 2.8.10

sa cāpi yatra puruṣo

viśva-sthity-udbhavāpyayaḥ

muktvātma-māyāḿ māyeśaḥ

śete sarva-guhāśayaḥ

SYNONYMS

saḥ — He; ca — also; api — as He is; yatra — where; puruṣaḥ — the Personality of Godhead; viśva — the material worlds; sthiti — maintenance; udbhava — creation; apyayaḥ — annihilation; muktvā — without being touched; ātma-māyām — own energy; māyā-īśaḥ — the Lord of all energies; śete — does lie on; sarva-guhā-śayaḥ — one who lies in everyone s heart.

TRANSLATION

Please also explain the Personality of Godhead, who lies in every heart as the Supersoul, and as the Lord of all energies, but is untouched by His external energy.

PURPORT

Undoubtedly the form of the Lord who was seen by Brahmā must be transcendental, otherwise how could He simply look upon the creative energy without being touched? It is understood also that the same puruṣa lies in the heart of every living entity. This also requires proper explanation.

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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness