By becoming immersed in this wisdom that Lord Krishna is prepared to reveal the jiva or embodied being attains identity with the Supreme Lord and are no longer subject to samsara or the perpetual cycle of birth and death. Nor are they born again at the time of universal creation even though Brahma is created; neither do they expire at the time of universal dissolution. They have achieved freedom from the bondage of transmigration.

This knowledge and wisdom which the great sages possess is what Lord Krishna is elaborating about in this chapter. The words mama sadharmyam means endowed with a similar divine eternality like the Supreme Lord. The word sarge meaning creation denotes the time of beginning and the word pralaye denotes the time of dissolution. Those who have acquired this knowledge and realised its wisdom having transcended are exempt from both and subject to neither birth or death. The explanation of how all existing beings result in their forms by the combination of matter and spirit and how the qualities of prakriti or the material substratum pervading physical existence come to manifest was already eloquently delineated in chapter 13 verse 22.

Elaborating further Lord Krishna explains that those who devoutly embrace this wisdom gain spiritual intelligence and their atma or immortal soul exalts in communion with Him, revealing its quality of eternality like Him. No longer are they forced to except incarceration in a mothers womb even at the time of universal creation when Brahma and others are born. Neither will such a one ever experience the pangs of death even at the time of universal dissolution when all is recycled because they have ascended to the spiritual worlds.