yatchaapi sarvabhootaanaam beejam tadahamarjuna |
na tadasti vinaa yatsyaanmayaa bhootam charaacharam || 39 ||

And O Arjuna, whatsoever is the seed of all beings, I am that. No moving or non-moving being can exist without me.
yat : whatsoever
cha : and
api : also
sarvabhootaanaam : all beings
beejam : seed
tat : that
aham : I am
arjuna : Arjuna
na : it is not
tat : that
asti : there is
vinaa : without
yat: which
syaat : can exist
mayaa : me
bhootam : being
chara : moving
acharam : non-moving
Now Shri Krishna begins to conclude the teaching of this chapter. Having provided a long list of Ishvara’s divine expressions, he now gives us a simple formula to recognize him. He says that whatever we come across in the world, whether it is a living or a non-living entity, or whether it is moving or stationary, it has arisen from the seed that is Ishvara. In other words, Ishvara is the cause or the seed of everything in this universe.
One way of understanding this is as follows. When we refer to an object, let’s say it’s a book, we say : “This is a book”. There are two aspects pointed out here. First is the book, which is quite obvious. But we also use the word “is” to indicate that the book exists, that the book is visible, and it will be visible to someone else. Shri Krishna says that the very existence of the book, the “is-ness” of the book, is nothing but Ishvara.
In other words, this entire universe will not exist without Ishvara. All of the names and forms in the universe use Ishvara are their basis. If we comprehend this, and develop our vision based on this knowledge, we will automatically see Ishvara everywhere, just like we automatically “see” electricity in every electrical gadget.