Now commencing Lord Krishna describes the nature of His Supreme Divinity commencing with the reality that He is the Supreme Soul residing in the etheric heart of all sentient beings as monitor of all their thought and actions. Then He reveals that He is the sole cause of all living entities in existence which includes their beginning or origin, their middle meaning their continuance and their ending which means dissolution,

Within the etheric hearts of all living entities is enthroned the atma or eternal soul which comprises the spiritual body of the Supreme Lord Krishna. To be the eternal atma is to be in every respect the support, the ruler and controller of the living entities and to be blessed with the atma is to be eternally connected to the Supreme Lord lifetime after lifetime forever. The Brihadaranya Upanisad V.VII.XV beginning yas sarvashu bhuteshu tishthan sarvebhyo bhutebhyo states: He who is enthroned in the heart of all beings, Who is the innermost of all beings, Whom all the beings know not, Whom all beings form His spiritual body, Who rules the interior of all beings, is the atma, the antaryami the immortal inner ruler. In the same Upanisad V.VII.XXII beginning ya atmani tisthan atmano it states: He who is enthroned within the atma, Who resides within the interior of the atma, Whom even the atma does not know, Whom all atma's are the spiritual body, Who rules the interior of the atma is paramatma the Supreme atma of all. So enthroned as such within the atma of all living entities as paramatma the Supreme Lord is the beginning, the middle and the end of all beings and their cause, their evolution and their dissolution.

So now that it has been shown how the Supreme Lord abides within all His manifested beings as the atma and how all terms regarding the atma in their ultimate reference samanadhi-karanya which means two or more terms signifying different ideas but referring to a singular object connotes the Supreme Lord Himself. Such references concerning the relationship between the Supreme Lord and His manifested creation will be illustrated by many notable examples. Verily only then do all such terms have the ultimate connotation as referring to the Supreme Lord when He is residing within as the eternal atma. For example the terms of demigod, human, animal, tree etc. although denotative of the corporeal exterior, is connotative of the eternal soul which indwells within those exterior forms. The same rule holds true in regard to terms ultimately connotative in referring to the Supreme Lord in His aspect as the eternal soul of all living things as well. Movable or immovable nothing exists without the Supreme Lord Krishna and so all are dependent upon the Him.

Before Lord Krishna commences speaking of His transcendental glories He describes His glorious divine spiritual form. The words sarva-bhutasaya- sthitah means abiding in the heart of all sentient beings. How? As paramatma the Supreme Soul residing within the atma or individual soul which all collectively comprise His transcendental, spiritual body. The Supreme Lord Krishna is the beginning meaning creation, the middle meaning sustenance and the end meaning destruction of all living entities along with all insentient elements. The Supreme Lord uses the address Gudakesa meaning one who has control over sleep which indicates that Arjuna has the ability to be ever wakeful and aware.