What is the identity of the enigmatic I in this timeless puzzle?

[K Sengupta]

I begin eternity,
And end space,
At the end of time,
And in every place,
Last in life,
Second to death,
Never alone,
Found in your breath,
Contained by earth,
Water or flame,
My grandeur so awesome,
Wind dare not tame,
Not in your mind,
Am in your dreams,
Vacant to Kings,
Present to Queens.

Who or what is the "I" referrred to in the puzzle?

 

[d_leet]

The Letter "e" [/color] Highlight for answer.

 

[Gib Z]

That was a really good one d_leet got ! Smart guy

 

[verty]

I think it's a well-known puzzle.