sarvataḥ pāṇi-pādaṁ tat sarvato ’kṣhi-śhiro-mukham
sarvataḥ śhrutimal loke sarvam āvṛitya tiṣhṭhati ||14||

My Understanding : The body that carries the Kshetra is known as Kshetrajna. The creator of this is Brahmam. All of this occurs within the presence of the inner self, where there is no distinction between existence and non-existence.