सर्वतः पाणिपादं तत्सर्वतोऽक्षिशिरोमुखम्।
सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति।।13.14।।
13.14 That (Knowable), which has hands and feet everwhere, which has eyes, heads and mouths everywhere, which has ears everywhere, exists in creatures by pervading them all.
13.14 Everywhere are Its hands and feet i.e., the self in Its pure form is able to perform everywhere the works of hands and feet. Its eyes, heads and mouths are everywhere; It performs everywhere the task of eyes etc. The Sruti declares; Without feet or hands, He moves swiftly and seizes things; He sees without eyes, He hears without ears? (Sve. U., 3.19). It may be said that it means that the Supreme Brahman performs everywhere the task of hands, feet etc., even though He is devoid of hands and feet. If Brahman is taken to mean the self, it can be asked how this power of the Supreme Brahman (namely, having hand, feet, eyes, etc., everywhere) can be attributed to the self, then the answer is that it is established in the Srutis that the pure individual self has the capacity of performing the task of hands, feet etc., because It is eal to Him. Sruti also declares: Then, the wise seer, shaking off good and evil, stainless, attains the supreme eality with Him (Mun. U., 3.1.3). Sri Krsna will also teach later on: Resorting to this knowledge, It partakes of My nature (14.2). It exists encompassing all things, whatever aggregate of things that exist in the world; It encompasses them. The sense is that in Its pure state, It is all-pervasive, as It has no limitation of space etc.
Sarvatah paanipaadam tat sarvato’kshishiromukham; Sarvatah shrutimalloke sarvamaavritya tishthati.
sarvataḥ—everywhere; pāṇi—hands; pādam—feet; tat—that; sarvataḥ—everywhere; akṣhi—eyes; śhiraḥ—heads; mukham—faces; sarvataḥ—everywhere; śhruti-mat—having ears; loke—in the universe; sarvam—everything; āvṛitya—pervades; tiṣhṭhati—exists