Jñāneśvarī (commentary on the Bhagavadgītā) 7.161

7.161

vedāhaṃ samatītāni vartamānāni cārjuna
bhaviṣyāṇi ca bhūtāni māṃ tu veda na kaś cana
yetheṃ bhūteṃ jiyeṃ atītalīṃ |
tiyeṃ mīci hoūni ṭhelīṃ |
āṇi vartata āhāti jetulīṃ |
tīṃhi mīca ||

Here, those beings who have passed away, / have become Me and remained so; / and as many as presently exist, / they too are Me alone.