Adhyāya 40: Brahmā on Mahān (The Great Principle) and the All-Pervading Puruṣa
सर्वतःपाणिपादश्च सर्वतो$क्षिशिरोमुख: । सर्वतः:श्रुतिमॉल्लोके सर्व व्याप्प स तिष्ठति,परमात्मा सब ओर हाथ-पैरवाला, सब ओर नेत्र, सिर और मुखवाला तथा सब ओर कानवाला है; क्योंकि वह संसारमें सबको व्याप्त करके स्थित है
sarvataḥ-pāṇipādaś ca sarvato 'kṣi-śiro-mukhaḥ | sarvataḥ śrutimāl loke sarvaṁ vyāpya sa tiṣṭhati ||
Vāyu said: The Supreme Self has hands and feet on every side; eyes, heads, and faces on every side; and ears everywhere. For, pervading all beings throughout the world, He abides—present within and around all, the unseen ground of moral order and life.
वायुदेव उवाच
The verse teaches the omnipresence of the Supreme Self: all faculties (hands, feet, eyes, heads, mouths, ears) are attributed to Him in a universal sense, indicating that nothing lies outside His pervasion; this supports an ethical vision where all beings are encompassed by one reality, grounding compassion and restraint.
Vāyudeva is speaking and instructing about the nature of the Paramātman, describing Him through all-pervading imagery to convey that the divine presence permeates the entire world and all beings.