Explanation:

In the Gita, it is said that God enters the human body. This does not mean that God enters the inert human gross body alone. The human body is the human being and is a composite of three bodies (gross, subtle and causal). The causal part is called as soul or Atman. Hence, when the Gita says that God enters the human body, it means that God enters a human being, which is a composite of the gross, subtle and causal bodies.