The Isha Upanishad says that all the forms animate or inanimate, all the worlds are habitations of the Lord, the Supreme, the Immanent Divine.

It can be said with equal truth that the Lord, the Divine is the Eternal Being, One and multiple yet indivisible has created all the forms animate or inanimate, out of His own substance and inhabits all of them. The pure Spirit is the first substance, all the worlds and beings are its own formulations. It is the formless transcendent Conscious Being who is the Source, the Origin, the continuum and the content of all self-manifestation and yet the Supreme Spiritual Reality and Being beyond all formulation. The ocean can be such a continuum containing all that lives in it, the fishes and animals which have no separate existence and are in fact, formulations of the Ocean, but the existence of the ocean does not depend on all it contains. The Supreme Brahman is an absolute infinite eternal conscious Being. The universe is a minor term and the individual existence is a minor term in the universal existence yet the universe and the individual are direct formulations of the One. The Divine is seated in the heart of all living beings but very few are aware of Him and His equal Presence in all beings, in the universe and beyond. The sea-animals and fishes are not aware of the common indivisible Origin and their indivisible unity. Man, the mental being even at the summit of spiritual development, has not the full perception of the absolute unity of all existence in the transcendent Reality, the Conscious Being, the Eternal. Only in the supramental consciousness, all the divisions disappear along with all pain and suffering, strife and death in the divine immortal ananda of the all-pervading eternal presence of the Supreme Spirit. Vasudeva sarvam, the Transcendent Shakti who is All and infinitely more.