In this verse the word kuta-stha is very important. Although the Supreme Personality of Godhead is situated everywhere, He is the central unchanging point. Isvarah sarva-bhutanam hrd-dese rjuna tisthati: [Bg. 18.61] the Lord is situated in full in the core of everyones heart. As indicated in the Upanisads by the word ekatvam, although there are millions and millions of living entities, the Lord is situated as the Supersoul in every one of them. Nonetheless, He is one in many. As stated in the Brahma-samhita, advaitam acyutam anadim ananta-rupam: [Bs 5.33] He has many forms, yet they are advaitaone and unchanging. Since the Lord is all-pervading, He is also situated in eternal time. The living entities are described as parts and parcels of the Lord because He is the life and soul of all living entities, being situated within their hearts as the antaryami, as enunciated by the philosophy of inconceivable oneness and difference (acintya-bhedabheda). Since the living entities are part of God, they are one in quality with the Lord, yet they are different from Him. The Supersoul, who inspires all living entities to act, is one and changeless. There are varieties of subjects, objects and activities, yet the Lord is one.