Bhagavad Gita 13.28

समं सर्वेषु भूतेषु तिष्ठन्तं भगवानम् |
विनश्यात्स्वविनश्यन्तं य: पश्यति स पश्यति

Translation

They alone truly see, who perceive the Paramātmā (Supreme Soul) accompanying the soul in all beings, and who understand both to be imperishable in this perishable body.