It has already been declared that the most direct and best possible means to attain the Supreme Lord is verily by bhakti or loving devotion and this point is again being reiterated by Lord Krishna. He is only attained by exclusive bhaktya labhyas tu ananyaya or unalloyed loving devotion from which is exclusively offered to Him free from any self motivated interests. This is the only way He is attainable and by no other means is attainment of the Supreme Lord possible. His paramount supremacy is being revealed by His being the cause of all beings in whom He is all pervasive and who are contained within Him.

Lord Krishna speaks of the Supreme Being as Purusa confirming form and personality.

The Supreme Purusa is He in whom all things reside and who resides in all things. He the Supreme Being is accessible only by bhakti or unadulterated loving devotion.

In this way what was designated as aksara or indestructible is the supreme goal of the jiva or embodied soul as spoken previously; but to avoid the identity of it as being the Supreme Being, Lord Krishna clarifies that the Supreme Lord is Purusa with form and personality and in reality distinct from the jiva although He resides within each and every one. This distinctness is already adequately established in the Brahma Sutras I.I.XXI which states: On account of a distinction being made the Supreme Lord is different from the individual atma or soul. The Svetasvatara Upanisad VI.IX states: He is higher than the highest and imperishable. To Him alone is rulership of the rulers and the God of all gods. There is nothing superior to or equal to Him. The Katha Upanisad II.II.XIII states: He is eternal among eternals and supra-conscious among the conscious. The Katha Upanisad I.II.XXIII states: He is only attainable to one whom He, Himself selects. . Th Puranas state: He is the Lord of prakriti the material substratum pervading physical existence and all embodied souls. He is the controlles of the three gunas of goodness, passion and ignorance. He is the highest of the highest and imperishable. In Brahma Sutras II.I.XXII it states: But on account of such distinction the brahman or spiritual substratum pervading all existence is something more than the atma; but the Supreme Lord is beyond even the brahman. He is the ultimate reality and His form of sat-cid- ananda or knowledge, eternity and bliss is the form of the ultimate goal of all existence. This verse reiterated again what was emphasised in verse 15 of this chapter for the benefit of all embodied souls.