Explanation:

The word ‘tanu’ means all the three bodies, namely causal, subtle and gross. Since the distinction between the living bodies (causal-subtle, jivaatman) and the non-living gross body, disappears in the presence of God, the jivaatman is not given a separate status and is mentioned by the same word tanu itself. Thus, tanu means not only the gross body but also the jivaatman. Therefore, in the Gita, when it is said that God enters the human body (tanu), it not only means the human gross body, but also the jivaatman existing in the gross body.