Bhagavad Gita Chapter 13, Verse 16

बहिरन्तश्च भूतानामचरं चरमेव च | सूक्ष्मत्वात्तदविज्ञेयं दूरस्थं चान्तिके च तत् ||

bahir antaś ca bhūtānām acaraṁ caram eva ca sūkṣmatvāt tad avijñeyaṁ dūra-sthaṁ cāntike ca tat

It is outside and inside all beings, unmoving and moving. Because of its subtlety, it is unknowable. It is distant and also near.

Krishna continues describing the Supreme's paradoxical nature. 'Bahir antaś ca bhūtānām'—it is outside and inside all beings. The Supreme is both within and without. 'Acaraṁ caram eva ca'—unmoving and moving. The Supreme is beyond motion and stillness—it's the witness of both. 'Sūkṣmatvāt tad avijñeyam'—because of its subtlety, it is unknowable. The Supreme is so subtle that it can't be known through the senses. 'Dūra-sthaṁ cāntike ca tat'—it is distant and also near. The Supreme is both far and near—it's present everywhere. This verse emphasizes that the Supreme is the witness—present in all beings, beyond motion and stillness, subtle beyond sense perception, yet present everywhere. The Supreme is the knower that witnesses the field. When you understand this, you recognize the Supreme as the ultimate witness—present in all, yet beyond all.