अहमात्मा गुडाकेश सर्वभूताशयस्थितः । अहमादिश्च मध्यं च भूतानामन्त एव च ॥
ahamātmā guḍākeśa sarvabhūtāśayasthitaḥ | ahamādiśca madhyaṃ ca bhūtānāmanta eva ca ||
Translation
I am the Self, O Gudakesha, seated in the hearts of all beings. I am the beginning, the middle, and also the end of beings.
Interpretation
The supreme vibhuti stated first: the Self (Atman) in the heart of every being. This is the foundation — the Divine is not only 'out there' in spectacular forms but within every being as their innermost identity. And then the complete arc of existence: adi (beginning), madhyam (middle), and anta (end). Birth, life, and death are all expressions of the one Divine. The entire journey of every being — from first appearance to final dissolution — is the Divine's self-expression.