Bhagavad Gita -Swami Sivananda
Chapter-15 : THE YOGA OF THE SUPREME SPIRIT
Summary of Fifteenth Discourse
In verses four and five of this discourse the Lord tells us how one goes beyond this visible Samsara and attains the supreme, imperishable status, attaining which one does not have to return to this mortal world of pain and death.
Lord Krishna also describes for us the wonderful mystery of His Presence in this universe and the supreme place He occupies in sustaining everything here. The Lord declares that it is a part of Himself that manifests here as the individual soul in each body. He Himself is the indwelling Oversoul beyond the self. He is the effulgence inherent in the sun, moon and fire. He is present as the nourishing element in the earth. He is the inner witness of all beings.
He is the supreme Knower even beyond Vedic knowledge. He is the resplendent Person who is beyond both this perishable phenomenal creation as well as the imperishable individual soul which is a part of His eternal essence. Thus, because He is beyond perishable matter and superior to the imperishable soul (enveloped in Maya), He is known in this world as well as in the Vedas as the Supreme Person.