As the indwelling presence in all beings, Krishna is the source of knowledge, memory, and forgetfulness. He also establishes himself as the ultimate goal of the Vedas, not just as an intellectual pursuit but as the very essence of wisdom that leads to liberation.

Now, Krishna categorizes existence into two—perishable (material world) and imperishable (soul). While everything in the material realm is subject to decay, the eternal essence remains unchanged. This distinction lays the foundation for understanding the supreme reality beyond both.

Beyond both perishable and imperishable, Krishna describes himself as the ultimate being, sustaining everything. This verse marks the transition from understanding the temporary and eternal to recognizing the Supreme as the source of both, emphasizing his transcendence.

Recognizing Krishna as the Supreme without doubt is the final realization that leads to total devotion. This is not blind faith but the culmination of wisdom, where the seeker transcends confusion and surrenders completely, understanding Krishna as the ultimate shelter.

Krishna concludes the chapter by revealing that this knowledge is the most sacred of all teachings. Those who grasp its depth attain true wisdom and fulfill life’s purpose. This verse ties together the entire discourse, emphasizing that understanding and applying this wisdom is the key to liberation.