SB 3.28.42

As stated in the Brahma-samhita, that the Supreme Soul enters not only into each and every universe, but He enters even into the atoms. So one has to see that the Supreme Soul is present everywhere, or the soul is present everywhere in dormant stage. When one can see the presence of the Supreme Soul everywhere, that liberation from the material designation.

The word sarva-bhūtesu (s-a-r-v-a b-h-u-t-e-s-u), sarva-bhūtesu, is to be understood there are different kinds of species and generally there are four divisions of species-living entities sprouting from the earth, living entities coming out in fermentation or germination, living entities coming out of the eggs, and living entities coming out from the embryo. So these four divisions of living entities are expanded into 8,000,000 and 400,000 species of life. So a person who is freed from material designation can see the same quality of spirit present everywhere or in every manifested living entities. Less intelligent class of men that plants and grass coming out of earth is automatically done. But actually the one who is intelligent, one who has got realization of the self, he can see that it is not coming out automatically but on account of the presence of the soul. The cause is the soul, and it is coming out in material body in different conditions. Similarly, by fermentation in the laboratory we find germination of so many germs. So that is also due to the presence of the soul. Similarly from the eggs the material scientists, they think that the eggs is lifeless, but that is not the fact. From Vedic scripture we can understand that that is another condition of generation of the living entity in different form, just like birds. And after this evolution of birds species of life, the next evolution is coming out from embryo either from the beast or from human being. The perfect vision of the yogi or devotee is therefore that he sees presence of living entity everywhere.