"Sarva-gatah" means life is EVERYWHERE, therefore this means Visnu and the individual jiva-souls are also found in every atom.

Tamal Krsna – "But within each atom the living entity is present?"

Srila Prabhupada – "Yes God is present, therefore the living entity is present" (April 4th 1975 Mayapur morning walk)

The Paramatma (Visnu also known as Super Soul) and the jiva-soul is within every atom so there are jiva-souls EVERYWHERE.

Tamala Krsna - "Srila Prabhupada, someone asked a question the other day about the atom which I couldn't give the answer to. His question is that if we say that within the atom the living entity, the jiva-soul, is present, and life symptoms means six symptoms of birth, growth…"

Prabhupada - "That's all right. Their life symptoms has not yet come. But there is".

Jayadvaita - "Potential".

Prabhupada - "Yes".

Tamala Krsna - "His question was… It was sort of a dual question. At what time, or what…? Just like at the time of disintegration of this body, the living entity leaves this body and the body disintegrates, so does the atomic body also disintegrate when the living entity leaves it and moves to a higher body?"

Prabhupada - "Atomic body? Atomic body means material body. Unless you are free from this material body, the atomic body will go on with you. That means unless you are mukta, the atomic body will go on. Mind, intelligence, ego — they are also atomic, finer atomic body".

Tamala Krsna - "But within each atom the living entity is present?"

Prabhupada - "Yes. God is present; therefore living entity is present".

Tamala Krsna - "So the living entity is present within the atom just as I am present within this body. When I leave this body, my body breaks apart".

Prabhupada - "Yes, you leave this body, enter another body".

Tamala Krsna - "Right".

Prabhupada - "By nature's law".

Tamala Krsna - "And when I leave this body, the body breaks apart".

Prabhupada - "Eh?"

Tamala Krsna - "When I leave this body, the body dis…"

Prabhupada - "The body is already atomic combination".

Tamala Krsna - "Yes".

Prabhupada - "So it remains atomic combination. You leave the body".

Tamala Krsna - "Yes. It remains…"

Prabhupada - "You leave the house. That does not mean the house is finished".

Tamala Krsna - "Right, I can understand that".

Hamsaduta - "He's asking that if the soul leaves the atomic particle, then does the particle break apart. Isn't it?"

Prabhupada - "No, no. You have not left atomic particle".

Tamala Krsna - "No, but you, you're… I think you were saying that within the atom there's also a living entity. So when that living entity leaves the atomic particle does the particle break apart? Or doesn't it? I mean what…?"

Prabhupada - "Just try to understand. From the sastra, you understand that andantara-stham: "God lives within the atom."

Tamala Krsna - "Yes".

Prabhupada - "And when the God is there, living entity's also there. This… This much you try to understand. Because God and living entity, they remain together, as two friends. God is trying to save this fallen friend. That is the information from Upanisad. So when God is there, the living entity is also there".

Rupanuga - "So Paramatma and jivatma are always together".

Prabhupada - "Yes".

Tamala Krsna - "Can we say that the living entity is present within the atom by consciousness?"

Prabhupada - "Hm? No. Consciousness will gradually develop according to the bodily situation".

Pancadravida - "How does the jiva-soul get out of the atom and take a gross body?"

Prabhupada - "Hmm?"

Pancadravida - "How will that jiva…"

Prabhupada - "(laughing) Body is combination of atoms. How he gets out of the atom. Body is nothing but combination of many atoms. Everything material is combination of many atoms. That's all".

Pancadravida - "The jiva-soul inside the atom, are they like impersonalists who are in the Brahman?"

Prabhupada - "That you consider. He has not developed his consciousness. Practically, it is like dead". (Morning Walk, April 4, 1975, Mayapur)

Some may say that the individual soul or jiva-tattva is 10,000th the size of a tip of hair, so how could the jiva-soul be smaller than an atom?

Obviously the atom the modern scientists discribe is NOT the same atom Srimad Bhagavatam describes, where it says that six atoms together can be seen by the naked eye explained here-

Srila Prabhupada - "The division of gross time is calculated as follows: two atoms make one double atom, and three double atoms make one hexatom.

This hexatom is visible in the sunshine which enters through the holes of a window screen. 

One can clearly see that the hexatom goes up towards the sky.

The atom is described as an invisible particle, but when six such atoms combine together, they are called a trasareṇu, and this is visible in the sunshine pouring through the holes of a window screen". (Srimad Bhagavatam Canto 3 Chapter 11 Text 5)

So by going by the above, the atom the modern scientists describe is NOT the same atom described in Srimad Bhagavatam.

This is because every scientist and scholar will agree, that six atoms according to modern science, CANNOT be seen visible in the sunshine pouring through the holes of a window screen.

An individual atom is 0.0000000004 metres across, while 0.04 mm is 0.00004 metres. So an element that is about 100,000 atoms in width would be just about big enough for a human eye to see it.

Seeing six atoms combined together as described in Canto 3 of Srimad Bhagavatam is impossible, these comments from Srimad Bhagavatam need further clarification.

From "Decoding Vedic Cosmology the Fifth Canto of Srimad Bhagavatam.^^