At the end of the thirteenth chapter, Lord Krsna said that he, who with an eye of wisdom, perceives the difference between Ksetra and Ksetrajna, attains the Supreme. Now a question arises as to what that wisdorn (Jnana) is, what its value or glory is and how it is easily gained? The Lord, starts the fourteenth chapter, in order to answer these questions.
Connection with prakrti and its evolutes, leads to bondage. The Lord, in the thirteenth chapter, explained how to renounce connection with prakrti. Now, He starts the fourteenth chapter, in order to explain the method of renouncing the link with its evolutes, the Gulps. In the first two verses, He glorifies wisdom.
param bhuyah pravaksyami"jananam jnanamuttamam
yajjnatva munayah sarve param siddhimito gatah
The Blessed Lord said:-
I shall once again explain to you that supreme wisdom (Jnana), the best of all wisdoms by knowing which, all sages have attained the highest perfection, and were liberated, from this mundane existence. 1
Param bhuyah pravaksyand jnananam jnanamuttamam:- The expression 'Bhuyah pravaksyami', denotes the Lord's declaration to explain the knowledge (Jnana) (discrimination) of Ksetra and Ksetrajna, prakrti (Matter) and Purusa (Spirit), as described in the eighteenth, twenty-third and thirty-fourth verses of the thirteenth chapter.
This wisdom (Jnana) is the supreme of all other knowledge - spiritual as well as mundane, of arts, sciences, languages and scripts etc., because other knowledge leads to bondage, while it leads to God-realization. Here, the Lord has used, two terms 'Uttama' and 'Para', which mean the same 'Supreme' or 'the best'. The term 'Uttama' (best) denotes that this knowledge is the best, as it is conducive to renouncement of connection between the body and the world, while the term 'Para' (Supreme) denotes that this knowledge, tends to God-realization.
Yajjnatva munayah serve param, siddhimito gatah:- By knowing, i.e., realizing that supreme wisdom all great sages who attained God-realization, and being liberated, from mundane existence, without any exception.
A mum (Sage), is he, who renounces his affinity, with the body. The expression, 'Pararh siddhim' denotes, that all the mundane perfections including the Siddhis, such as, Anima, Mahima and Garima etc., gained, by the Yogis are merely imperfections, because all of these lead to bondage, and the cycle of birth and death and are obstacles to God-realization. The highest perfection, is God-realization because it frees a man from the cycle of birth and death.