Pranams HLK Ji,

I would like to understand your views on this very subtle subject.

You said

BG 10.20 " Aham Atma sarvabhutashayastitah ": "I'm Atma which is dwelling in all Jiva"
Could you please read the commentary in the link By Sri Ramanajuna Acharya for this verse of Gita which I think a very good explanation is given where Krsna is known as the atma of all beings. Atma as you know in Sanskrit has a shifting meaning depending on the context, so context here would be vital to understand this important verse. This is not a challenge but for me to get more an all inclusive view on this subject.

Thank you

http://www.bhagavad-gita.org/Gita/verse-10-18.html