As stated in the Bhagavad-gita (BG 18.61), isvarah sarva-bhutanam hrd-dese ‘rjuna tisthati: the Supreme Personality of Godhead is situated within the heart as Paramatma. He witnesses the activities of the living entities and gives them permission to act

Expressions researched:
"As stated in the Bhagavad-gītā" |"īśvaraḥ sarva-bhūtānāṁ hṛd-deśe ‘rjuna tiṣṭhati: the Supreme Personality of Godhead is situated within the heart as Paramātmā. He witnesses the activities of the living entities and gives them permission to act"

Sri Caitanya-caritamrta

CC Madhya-lila

Those who are interested in the impersonal Brahman effulgence, which is not different from the Supreme Personality of Godhead, can attain that goal by speculative knowledge. Those who are interested in practicing mystic yoga can attain the localized aspect of Paramātmā. As stated in the Bhagavad-gītā (BG 18.61), īśvaraḥ sarva-bhūtānāṁ hṛd-deśe ‘rjuna tiṣṭhati: the Supreme Personality of Godhead is situated within the heart as Paramātmā. He witnesses the activities of the living entities and gives them permission to act.

CC Madhya 20.158, Translation and Purport

“‘Learned transcendentalists who know the Absolute Truth call this nondual substance Brahman, Paramātmā or Bhagavān.’

This is a quotation from Śrīmad-Bhāgavatam (SB 1.2.11).

Those who are interested in the impersonal Brahman effulgence, which is not different from the Supreme Personality of Godhead, can attain that goal by speculative knowledge. Those who are interested in practicing mystic yoga can attain the localized aspect of Paramātmā. As stated in the Bhagavad-gītā (BG 18.61), īśvaraḥ sarva-bhūtānāṁ hṛd-deśe ‘rjuna tiṣṭhati: the Supreme Personality of Godhead is situated within the heart as Paramātmā. He witnesses the activities of the living entities and gives them permission to act.

For a further explanation, see Adi-līlā, Chapter Two, verse 11.