Bhashya :- Hari Aum ! In this Chapter, superior to worshipping Sri Lakhmi, the imperishable unmanifest is worshipping the supreme Lord with devotion is superior is being communicated, that procedure itself becomes the path for deliverance.
Tatparya Nirnaya :- Hari Aum ! Here the methods of spiritual practices are explained.
1. Arjuna said : Among the one who being equanimous propitiates You with devotion and the one who propitiates the imperishable and the unmanifest, who among these is more seeped in equanimity ?
Bhashya :- All those who worship Sri Lakshmi, the imperishable unmanifest have all their desires fulfilled. But all those who worship the supreme Lord, Brahman, who is superior to the beginingless and eternal Sri Tatva, they are delivered from samsara. avyaktaat param means the great supreme principle - Sri Lakshmi which has been earlier explained. Devotedly worshipping her, the goddess Sri Lakshmi, as unmanifest, the mortal is released from all restraints, thus in Agni section of the Samaveda. Great is the result of the worship in reference to them, thus has been said in Vedas. “The gods who worship the damsel having four-fold braids, ever young, ever content, resplendent and endowed with wealth of wisdom, they are graced by the two fold forms of the Lord-self and the inner self, which are propitious!”, the same as repeated in other scriptures. “