Adhyāya 40: Brahmā on Mahān (The Great Principle) and the All-Pervading Puruṣa
सर्वतःपाणिपादश्च सर्वतो$क्षिशिरोमुख: । सर्वतः:श्रुतिमॉल्लोके सर्व व्याप्प स तिष्ठति
sarvataḥ-pāṇipādaś ca sarvato 'kṣi-śiro-mukhaḥ | sarvataḥ śrutimāl loke sarvaṁ vyāpya sa tiṣṭhati ||
ヴァーユは言った。「至上の自己は、あらゆる方角に手足をもち、あらゆる方角に眼と頭と顔をもち、また至るところに耳をもつ。世界の一切の存在を遍く満たして、彼は安住する――万物の内にも、万物の周りにも。」
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.