In the previous shloka, Krishna said that all creation is strung upon Him. Now He shows exactly where. Drink a glass of water on a hot day — that quenching, satisfying taste? That is Me. Look up at the sun's warmth in the morning or the moon's cool glow at night — that light is Me.
The examples are deliberately everyday. Krishna does not point to rare or distant things. He points to water, sunlight, moonlight — things every human being encounters. The divine is not hiding in some far-off heaven. It is right here, in the most ordinary moments of your day.
Om in the Vedas — that is also Krishna. The sound that resonates through space — that too. And the strength, the courage, the capacity for effort in human beings — all of it flows from the same source. Every sip of water, every ray of light, every act of courage is a meeting point with the divine.