Bhagavad Gita, Chapter 7, Verse 9

I am the sweet fragrance in earth, and the brilliance in fire am I; the life in all beings, and the austerity am I in ascetics.

This keeps naming ordinary things, fragrance, fire, life itself, as real, specific expressions, not distant abstractions.

The list continues in the same concrete spirit as before. What sustains life, what gives fire its brightness, what earth naturally carries, all of it is described as a genuine expression of the same underlying presence.