Jnyaana vijnyaana Yoga
8 - 9 – 10 – 11. I am the essence in the water, O son or Kunti, and the radiance in the Sun and the Moon. I am the Eternal Resonance (Aum) or all the Vedas, the Word in the Space and the manliness in men. The pure fragrance in Earth and the brilliance in Fire I am; the life in all Beings and the austerity in austere Ones I am. Know Me O Partha, to be the Eternal seed of all existence. I am intelligence in the Intellect and splendour in the Splendid Ones. Strength of the Strong Ones devoid of desires and passion, O Arjuna, in the creatures I am the Desire which is not contrary to the Perennial Principles.
Bhashya :- I am the Essence, thus the suprasensory Wisdom (विज्ञान). What is narrated later is the greatness of the Lord. Even then, the inherent nature like essence and also the substance being natural attributes or substance is mentioned as special supervision of the Lord. The fact that attributes like substance do not come on their own in the water therefore, substance is shown by using special words like essence in the water. More than the water it is the essence in the water that is represented by the Lord. The same is the case of उपासना, spiritual practice.
The essence in flavours and their inherent attribute are due to special reason of its Dharma. The enjoyer of the essence is always the Lord of the Universe, dwelling in all bodies as essence. The presiding deities sheltered in water etc. are but the reflection of the Lord. Sri Vasudeva who is Lord of the worlds, therefore, should be sought by those who seek the essence of the things. Inherent nature, the Jiva are an in this manner (due to the grace of the Lord) , thus in Gita-Kalpa.