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अहमात्मा गुडाकेश सर्वभूताशयस्थितः। अहमादिश्च मध्यं च भूतानामन्त एव च।।10.20।।
10.20 O Gudakesa, I am the Self residing in the hearts of all beings, and I am the beginning and the middle as also the end of (all) beings.
10.20. O coneror of sleep ! I am the Soul residing in the heart of all beings; I am the beginning, and the middle and also the very end of beings.