Srimad-Bhagavatam: Canto 2 - Chapter 1 - Verse 10


स चापि यत्र पुरुषो विश्वस्थित्युद्भवाप्यय: ।मुक्त्वात्ममायां मायेश: शेते सर्वगुहाशय: ॥ १० ॥


sa cāpi yatra puruṣoviśva-sthity-udbhavāpyayaḥmuktvātma-māyāṁ māyeśaḥśete sarva-guhāśayaḥ


Please also explain the Personality of Godhead, who lies in every heart as the Supersoul, and as the Lord of all energies, but is untouched by His external energy.


Undoubtedly the form of the Lord who was seen by Brahmā must be transcendental; otherwise how could He simply look upon the creative energy without being touched? It is understood also that the same puruṣa lies in the heart of every living entity. This also requires proper explanation.