Verse 10.39-40

Verse 10.39: “And further, whatsoever is the seed of all beings, that am I, O Arjuna. There does not exist any moving or unmoving being that can subsist without Me.

Verse 10.40: “There is no end to my Divine Forms of Manifestations, O Tormentor of foes. Here is declared the extent of my Self-manifestations only by (diverse) illustrative examples. (300)

Commentary called Jnaneshwari by Jnaneshwar:

The rain showers could (perchance) be counted, O Dhanurdhara, and even the sprouts of grass on the earth could be numbered. But as innumerable as the waves of the ocean, are My separate manifestations in the world. Yet the more important—seventy-five (sāta pāñca) of these are recounted to you, O Arjuna, with a view to satisfying your desire; that indeed has been a vain attempt; for, the extent of My remaining manifestations are limitless; how many should I speak of and of how many should you hear? Let me, therefore, cut the whole story short by telling you the deepest secret, that I am that primary seed from which sprout forth all the generations of created beings. Therefore, do not treat anything as small or great, cast aside all grades as high and low, but take the entire universe of things as My Presence. Over and above this, there is, O Arjuna, this general mark by which, you should know generally My manifestations.