Śrīmad-Bhāgavatam · Text 11.12.17
Who is speaking and story frame
श्रीभगवानुवाच
स एष जीवो विवरप्रसूति:
प्राणेन घोषेण गुहां प्रविष्ट: ।
मनोमयं सूक्ष्ममुपेत्य रूपं
मात्रा स्वरो वर्ण इति स्थविष्ठ: ॥ १७ ॥
śrī-bhagavān uvāca
sa eṣa jīvo vivara-prasūtiḥ
prāṇena ghoṣeṇa guhāṁ praviṣṭaḥ
mano-mayaṁ sūkṣmam upetya rūpaṁ
mātrā svaro varṇa iti sthaviṣṭhaḥ
The Supreme Personality of Godhead said: My dear Uddhava, the Supreme Lord gives life to every living being and is situated within the heart along with the life air and primal sound vibration. The Lord can be perceived in His subtle form within the heart by one’s mind, since the Lord controls the minds of everyone, even great demigods like Lord Śiva. The Supreme Lord also assumes a gross form as the various sounds of the Vedas, composed of short and long vowels and consonants of different intonations.
Read the purport on Vedabase.ioFrom Canto 10, chapter 14 onward, the translation and purports were completed by Śrīla Prabhupāda's disciples after his departure, and published by the Bhaktivedanta Book Trust.