Prabhupāda: Avibhaktaṁ ca bhūteṣu. Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati (BG 18.61). This is another statement of Bhagavad-gītā, that the Lord, Supreme Lord, He is situated in everyone's heart, hṛd-deśe, particularly pointed out. Hṛd-deśe means "in the heart." Hṛt means heart. So modern medical science, they see that the energy is coming from the heart, and as soon as the heart stops to work, it is said that the body is dead. So here also the same thing is confirmed. Īśvaraḥ sarva-bhūtānāṁ hṛd-deśe 'rjuna tiṣṭhati. They cannot say, explain, why the heart stops, but here we get the explanation that as soon as the soul, both the soul and the Supersoul, leave this body, then it is only a lump of matter only. It has no value. "Dust thou art; dust thou be-ist." It is developed from these material elements, five gross elements and three subtle elements, but so long . . . it works as long as the soul, the spirit soul and the Supersoul, remains.
The soul and the Supersoul, it is stated in the Vedic literature, Upaniṣad, they are sitting in one branch of the tree together as friends. The soul and the Supersoul, both of them are within the heart. But the soul is now looking forward for material enjoyment, and the Supersoul is witnessing the material activities of the individual soul. That is also stated in the Bhagavad-gītā: anumantā upadraṣṭā (BG 13.23). Upadraṣṭā means overseeing. For every action we are doing there is witness. That is karmavāda, witness. Suppose one man has done something wrong in the criminal court, one requires witness. Either to punish him or to release him, the witness required. So witness is there. The Supreme Personality of Godhead as Paramātmā, He is there as witness, anumantā upadraṣṭā. Anumantā means without the sanction of the Paramātmā, the individual soul cannot do anything. That is also stated in the Bhagavad-gītā, sarvasya cāhaṁ hṛdi sanniviṣṭaḥ: "I am sitting in everyone's heart." Sarvasya cāhaṁ hṛdi sanniviṣṭo mattaḥ smṛtir jñānam apohanaṁ ca (BG 15.15): "Through Me everyone is getting remembrance, smṛtir, jñānam, knowledge, and everyone is forgetting also." That is due to this Paramātmā, or Supersoul.