Bhagavad Gita Verse 9, Chapter 7

punyo gandhaha prithvyaam cha tejashchaasmi vibhaavasau |
jeevanam sarvabhooteshu tapashchaasmi tapasvishu || 9 ||
 
I am the pleasant fragrance in earth and the brightness in fire. I am the life-force in all beings, and the austerity in the austere.
 
punyaha : pleasant
gandhaha : fragrance
prithvyaam : in the earth
cha : and
tejaha : brightness
cha : and
asmi : I am
vibhaavasau : in fire
jeevanam : life force
sarva : all
bhooteshu : in beings
tapaha : austerity
cha : and
asmi : I am
tapasvishu : austere
 
Earlier, Shri Krishna said that he is the taste in water, the light in the sun and moon, Om in the Vedas, sound in space, and valour in men. He now continues to list his glories or vibhootis in this shloka.
 
No fragrance can be compared to that which arises from the earth after the first shower in the monsoon season in India. You have to experience it yourself. Shri Krishna says that whenever we smell that pleasant fragrance, we should know that it is Ishvara in the form of that fragrance. Furthermore, Shri Shankaraachaarya in his commentary goes on to say that any fragrance is a product of prakriti or nature, and any odour is a product of ignorance or avidya.
 
Next, if we are asked to imagine that entity which contains the hottest fire, we immediately think of the sun. Even if we intellectually know that there are other stars that are much larger than the sun, we still think of the sun as the brightest and the hottest entity. Shri Krishna says that Ishvara is the heat or brilliance in fire everywhere, including the sun and the stars. In other words, the brilliance of the sun is darkness compared to the brilliance of Ishvara.
 
We intuitively know that there is a life force or life principle that distinguishes inert objects from plants, animals and humans. Our heart becomes joyful when we see an abundance of this life force, especially in children. Shri Krishna says that it is Ishvara that is the life force or life principle present in all plants, animals and human beings.
 
Finally, Shri Krishna brings up the topic of tapas or austerity. What is tapas? It is the energy that builds up in our body when we check the movement of our senses and our mind. We notice that whenever we over-indulge in eating, drinking, watching too much TV or partying, we feel drained of all our energy. Conversely, when we control our senses and our mind, we will find an increase in our energy levels. This energy is tapas, and Shri Krishna says that this tapas is Ishvara.