BG 15.15-16
And I am seated in the hearts of all, and from Me memory and wisdom and their absence. And that which is to be known in all the Vedas am I; and I indeed the Veda-knower and the author of the Vedanta. There are two Energies in this world, the destructible and the indestructible; the destructible is all beings, the unchanging is called the indestructible.