Shrimad Bhagavad Gita As It Is -Shri Shrimad A.C Bhaktivedanta Swami Prabhupada
The Opulence of the Absolute
Chapter 10: Verse-3
yo mäm ajam anädim ca vetti loka-mahesvaram
He who knows Me as the unborn, as the beginningless, as the Supreme Lord of all the worlds—he only, undeluded among men, is freed from all sins.
As stated in the Seventh Chapter , manusyanam sahasresu kascid yatati siddhaye: those who are trying to elevate themselves to the platform of spiritual realization are not ordinary men; they are superior to millions and millions of ordinary men who have no knowledge of spiritual realization. But out of those actually trying to understand their spiritual situation, one who can come to the understanding that krsna is the Supreme Personality of Godhead, the proprietor of everything, the unborn, is the most successful spiritually realized person. In that stage only, when one has fully understood Krsna’s supreme position, can one be free completely from all sinful reactions. Here the Lord is described by the word aja, meaning “unborn,” but He is distinct from the living entities who are described in the Second Chapter as aja. The Lord is different from the living entities who are taking birth and dying due to material attachment. The conditioned souls are changing their bodies, but His body is not changeable. Even when He comes to this material world, He comes as the same unborn; therefore in the Fourth Chapter it is said that the Lord, by His internal potency, is not under the inferior, material energy, but is always in the superior energy.
In this verse the words vetti loka-mahesvaram indicate that one should know that Lord krsna is the supreme proprietor of the planetary systems of the universe. He was existing before the creation, and He is different from His creation. All the demigods were created within this material world, but as far as krsna is concerned, it is said that He is not created; therefore krsna is different even from the great demigods like Brahmä and Siva. And because He is the creator of Brahmä, Siva and all the other demigods, He is the Supreme Person of all planets.