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.

By declaring himself superior to both the temporary and eternal, Krishna positions himself as the highest reality. He is beyond material limitations and is known as Purushottama—the Supreme Person—acknowledged in both scriptures and the world as the highest truth.

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.

Krishna begins by listing divine qualities, setting the foundation for distinguishing between the righteous and the wicked. Fearlessness and purity of heart are emphasized, suggesting that spiritual growth starts with inner refinement rather than mere rituals. These qualities guide seekers toward self-realization and ultimate liberation.