Shree Krishna declares that he is not far from the soul—in fact he is closer than the closest. The ātmā or eternal soul is enthroned in the etheric heart of all living beings. The Vedas state: ya ātmani tiṣhṭhati [v21] “God is seated within our soul.” Seated inside, he grants the power of consciousness and eternality to the soul. If he were to subtract his power, our soul itself would become insentient and perish. We souls are thus eternal and sentient, not by our own power, but because the supremely sentient and eternal God is seated within, and is granting his powers to us. Hence, Shree Krishna declares that he is situated in the heart of all living beings. BG : 10:20