Link:—Having described the paths of Action and of Knowledge, the Lord explained the path of meditation, which is useful for both the paths. Now, in the next verse, He describes the path of devotion, which easily leads to salvation (peace).
bhoktaram yajnatapasatia sarvalokamahesvaram
suhrdam sarvabhatanam jnatva mam santimrcchati
Having realised Me, as the enjoyer of all sacrifices (yajna) and austerities (tap), the Great Lord of all the worlds and the unselfish
friend of all creation, he attains peace. 29
Bhoktaram yajnatapasam:—When a person, performs any good action, he regards the body, senses, mind, intellect and objects etc., with which he performs actions, as his own; and he regards the person, for whom good action is performed, as the enjoyer. If he worships a god, he considers, the god as enjoyer, and if one renders service to a hungry man by offering him food, he considers that hungry man, as the enjoyer of food. In order to dispel this misunderstanding, the Lord declares that only God is the enjoyer of all good actions, because He is seated in the hearts of all. Therefore, the Lord should be considered the enjoyer of all virtuous actions, such as adoration and offering food and water etc., to anyone. A striver, should aim at the Lord, rather than at beings.
In the twenty-fourth verse of the ninth chapter, also the Lord declares, "I alone am the enjoyer of all sacrifices (yajnas)."Secondly, the body, senses, mind, intellect and objects etc., with which virtuous actions are performed, are not a person's own, these belong to God. By an error, he regards them as his own; and by regarding them as his own, and performing actions for himself with them, he becomes an enjoyer of those actions. Therefore, the Lord exhorts him, to perform all actions only for Him. By doing so, those actions will not bear fruit for him, and his affinity for actions will be renounced.
It is desire, which influences a man to perform evil actions. When he, having renounced desire, performs all actions only for God, he cannot perform evil actions; and his affinity for virtuous actions, is also renounced, by performing actions only for Him. Thus, having renounced affinity for all actions totally, he attains the Supreme Peace.
Sarvatokamahesvaram:—There may bt different lords, in different worlds, but all of them are govemed by God. So He is the Supreme Lord of the lords, of all the worlds. It means that only God is the Lord of the entire creation. So, how can an honest man regard anything of the world, as his own?
Generally, people regard, the bodies, senses, minds, intellects, life-breaths, families, riches and property etc., as their own, but they say that God is the Lord of the entire universe. Now the question arises, whether it is wise to say so. No, when people regard, themselves as an owner of every person and object etc., what remains there is whose lord He is? Therefore, only he who regards nothing as his, can call, God as the Lord of the entire universe.