Bhagavad Gita 13.16

बहिरन्तश्च भूतानामचरं चरमेव च |
सूक्ष्मत्वत्तद्विजेयं सूक्ष्मं चान्तिके च तत्

Translation

He exists outside and inside all living beings, those that are moving and not moving. He is subtle, and hence, He is incomprehensible. He is very far, but He is also very near.