ये चैव सात्त्विका भावा राजसास्तामसाश्च ये।
मत्त एवेति तान्विद्धि नत्वहं तेषु ते मयि।।7.12।।
।।7.12।।(और तो क्या कहें) जितने भी सात्त्विक राजस और तामस भाव हैं वे सब मेरेसे ही होते हैं ऐसा समझो। पर मैं उनमें और वे मेरेमें नहीं हैं।
Lord Krishna is explaining that whatever is existing in all creation possessing the characteristics of the three gunas or modes being sattva or goodness, rajas or passion and tamas or nescience which combines into bodies and senses and objects for enjoyment comes from prakriti or material nature all emanate solely from the Supreme Lord. Constituting His body as they do, they all eternally reside within Him; but na tv aham tesu meaning He is not in them. However regarding all other sentient beings throughout creation the atma or soul is seen to depend upon the physical body for its residence but without a soul the vitality is deactivated in the physical body and it will perish. But the Supreme Lord possessing a transcendental, spiritual body which is not material does not depend upon physicality. He is totally independent and although He has ordered things in such a way as to reside in all sentient beings it is for no other purpose then His lila or pastime.