Mahabharata 12.339.2

12.339.2

na sa śakyastvayā draṣṭuṃ mayānyairvāpi sattama |
saguṇo nirguṇo viśvo jñānadṛśyo hyasau smṛtaḥ || 2 ||

'Brahma said,--'Listen, O son, as to how that Purusha is indicated. He is eternal and immutable. He is undeteriorating and immeasurable. He pervades all things. O best of all creatures, that Purusha cannot be seen by thee, or me, or others. Those that are endued with the understanding and the senses but destitute of self-restraint and tranquility of soul cannot obtain a sight of him. The Supreme Purusha is said to be one that can be seen with the aid of knowledge alone. Though divested of body, He dwells in every body. Though dwelling, again, in bodies, He is never touched by the acts accomplished by those bodies. He is my Antaratma (inner soul). He is thy inner soul. He is the all-seeing Witness dwelling within all embodied creatures and engaged in marking their acts. No one can grasp or comprehend him at any time. The universe is the crown of his head. The universe is his arms. The universe is his feet. The universe is his eyes. The universe is his nose. Alone and single, he roves through all Kshetras (Bodies) unrestrained by any limitations on his will and as he likes. Kshetra is another name for body. And because he knows all Kshetras as also all good and bad deeds, therefore he, who is the soul of Yoga, is called by the name of Kshetrajna. No one succeeds in perceiving how he enters into embodied creatures and how he goes out of them.