Krishna further deepens this connection by explaining that he is present in digestion itself. The act of nourishment is not independent of the divine but part of a greater cosmic order. This highlights that even the most fundamental processes of survival are connected to spiritual reality.

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.

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.

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.