Bhashya :- Hari Aum ! The renunciation of action at the time of death is spoken here in this Chapter.
Tataprya Nirnaya :- What was said earlier is again spoken here for the sake of attaining Brahman.
1 – 2 - 3. Arjuna said : What is that Brahman ? What is the nature of that Self? What is Action? O Purushottama ? What is spoken as the nature of the creatures and what is said to be the nature of the divinities ? What is the nature of the sacrifices? what comes about in this body, 0 Krishna? And at the time of departure how are you to be known by the self-controlled one? The resplendent Lord Said: Indestructible and Supreme is Brahman; his essential nature is said to be the Self. Action symbolizes the creative force by which the creatures come into being.
Bhashya :- परमक्षरं, Supreme Immutable is Brahman, thus to remove any doubts about the importance of the Vedas. आध्यात्मम् is that which elevates the self or that by which the self is controlled. Similarly, Jiva is his स्वभाव: i. e. the inherent nature which is helpful to him in elevating his self. Therefore Jiva is that which is made up of the innate nature. Since the attitude is always to elevate the innate nature, it is helpful. Associated with internal organs, the word भाव: is used, (however) since all the internal organs do not respond equally in the same manner, another meaning of the word भाव: could also be not helpful to the organs. The word स्व connotes the relationship with the Lord. The action of the Lord which creates the gross objects and the creatures to be elevated is known विसर्ग:. विसर्ग: is the special creative activity of the Lord.