Gita Madhurya -Swami Ramsukhdas
In response to Arjuna's questions "Those devotees who ever earnest, worship Thee and those who worship the Imperishable and the Unmanifested of them are better versed in Yoga?" the Lord declared the former to be superior to the latter. In the fifth verse the Lord while comparing the two declared." The difficulty of those whose thoughts are set on the Unmanifested is greater, for the goal of the Unmanifested is hard to reach by the embodied beings. How to overcome this difficulty—this topic as well as the description of the Absolute has been given in the thirteenth and the forteenth chapters.
In the twenty-first verse of the fourteenth chapter Arjuna asked "What are the marks and conduct of him, who has transcended the three modes (Gunas) and how does he transcend them?" In response to this the Lord described the marks and conduct of the person who has transcended the three modes in verses twenty-second to the twenty-fifth: while in the twenty-sixth verse He explained unswerving devotion as the means to transcend the three modes for the devotees, who worship God with attributes. It means that the devotee who has exclusive devotion to God (who totally depends upon Him) transcends the three modes easily. The expression 'avyabhicarena bhaktiyogena' stands for freedom from dependence on the world through the 'path of devotion; the term Yah' stands for the soul while the term 'mam' stands for God. So in the fifteenth chapter there is the description of these three subjects in detail.