One verse

Srimad Bhagavatam 2.7.49

2.7.49

स श्रेयसामपि विभुर्भगवान् यतोऽस्य भावस्वभावविहितस्य सत: प्रसिद्धि: । देहे स्वधातुविगमेऽनुविशीर्यमाणे व्योमेव तत्र पुरुषो न विशीर्यतेऽज: ॥ ४९ ॥

sa sreyasam api vibhur bhagavan yato ’sya bhava-svabhava-vihitasya satah prasiddhih dehe sva-dhatu-vigame ’nuvisiryamane vyomeva tatra puruso na visiryate ’jah

sah
He
sreyasam
all auspiciousness
api
also
vibhuh
the master
bhagavan
the Personality of Godhead
yatah
because
asya
of the living entity
bhava
natural modes
sva-bhava
own constitution
vihitasya
performances
satah
all good work
prasiddhih
ultimate success
dehe
of the body
sva-dhatu
forming elements
vigame
being vanquished
anu
after
visiryamane
having given up
vyoma
sky
iva
like
tatra
thereupon
purusah
the living entity
na
never
visiryate
becomes vanquished
ajah
due to being unborn

The Personality of Godhead is the supreme master of everything auspicious because the results of whatever actions are performed by the living being, in either the material or spiritual existence, are awarded by the Lord. As such, He is the ultimate benefactor. Every individual living entity is unborn, and therefore even after the annihilation of the material elementary body, the living entity exists, exactly like the air within the body.