Bhagavatapurana 11.7.42

11.7.42

antarhitaś ca sthira-jaṅgameṣu brahmātma-bhāvena samanvayena /
vyāptyāvyavacchedam asaṅgam ātmano munir nabhastvaṃ vitatasya bhāvayet //

42. Though invested with mobile or immobile bodies, the sage should contemplate Atman, all-pervading like the sky, as Brahman (the Perfect), as self and as one connected with every thing, as subject to no limitation in respect of Time and Place and as untouched by everything else.