God Himself declared it in His own words: “Arjuna! All things are born in Me and remain in Me. But I, for My part, am not under their control, and remain like one who has no connection with them.” Here there are two visions. One is the jīva's vision. The second is God's vision. When one looks with the jīva's vision, there are the dualities of good and bad. When one looks with God's vision, there are no dualities: all is God, and there is nothing else. So He taught the tattva of the Ātma within all beings.