In this chapter, Bhagavan Sri Krishna talks about the nature of Brahman and the means to attain Him.

Bhagavan Sri Krishna compares this creation with a huge peepul tree with its root above and all its branches below.  The leaves of the tree are compared with the metres of the Vedas.  One who knows this tree is the knower of the Vedas.  This tree of samsara is nourished by the three qualities of nature, the gunas.  The gunas make this tree to grow, which implies that the Karmas of the universe are based on the gunas of prakriti and the karmas are the key factor in the creation and destruction of the Universe.  The basic root of this tree is rooted in the heaven.  There are roots to hold the tree on the Earth. The roots are the karmic tendencies from the past lives. It grows downwards to generate the bonds of Karma in this world.

The primary root of this tree is the ignorance, from which arises the eightfold nature – the five elements, mind, intellect and egoism.  From the stem of the tree springs out four branches called Svedaja, Andaja, Jarayuja and udbhijja. Lakhs and lakhas of beings came out into being from the stem. Its end or its origin is not known; but one can cut asunder this firmly rooted peepul tree with the strong axe of non-attachment. Having cut this tree, one should seek the highest eternal Goal. Free from pride and delusion, free from desires, free from the pairs of opposites, undeluded, one must dwell in the self constantly and attain the eternal goal.

Neither does the sun illumine there, nor the moon, nor the fire can give light – all are illumined by the Self, Brahman. Having gone there, they do not return- and that is the supreme abode – the goal of all the jivas.

Now, the Lord explains how the individual soul(Jiva) comes into being.

A ray of the Supreme being, Brahman, enters the nature, draws to itself the five senses and the mind and becomes an embodied soul (jiva) by assuming a body.  In reality, a jiva is the supreme being in combination with the senses, mind and the body.  The supreme being is not in any way tainted by the actions of the individual soul.  Ignorance is the limiting adjunct of the individual soul.  Due to this ignorance, the soul experiences as the doer and the enjoyer. In essence, the individual soul is identical with the Supreme Being or Brahman. when the ignorance is removed then the individual soul (jiva) realizes its identity with the Supreme Being (Brahman).  When the ignorance is removed by right knowledge, then the limiting adjunct is also destroyed and the soul(jiva) realizes its infinite nature.  The individual soul due to its ignorance forgets its real divine nature, mistakes itself to be perishable, and identifies itself with the body and mind.  The limiting adjunct of the jiva is the mind. When the mind is annihilated then the jiva realize it true nature.  In deep sleep, the mind rests in a subtle state along with all the samskaras (impressions) and vasanas (tendencies) in its cause (primordial ignorance). In the waking state, it again comes back. If the cause ignorance is destroyed by the knowledge of the Self, its effect (mind) is also annihilated.

When the Jiva, the Lord in the body, leaves this body He takes with Him the senses and the mind. Wherever He goes and whatever form He assumes He again operates through these senses and the mind. The body He assumes next is based on the prarabdha Karma.  Through the senses the Jiva enjoys the sense objects.  A deluded one or an ignorant one do not see the Jiva (the Lord) residing in him, instead, he sees the body and the mind.  However, the yogis can recognize the Jiva dwelling in the Self.

Bhagavan Krishna says that, the light that is illumining the sun, the light which is in the moon and fire, know that light to be Me.  Further, Bhagavan says that I permeate the Earth and makes all the beings to live there, being the energy of the moon, I nourish all herbs, I become the fire Vaisvanara, I abide in the body of living beings and being the prana of all beings, I digest the food and support them to transact with the external world.  1am That which has to be known by all the Vedas; I am indeed the author of the Vedanta and knower of the Vedas.

Bhagavan says that there are two Purushas in this world; all the beings are perishable and the other is the unchanging imperishable Kutastha (Jiva).  The supreme Lord indestructible, pervading the three worlds sustain them all.  Bhagavan says that I am distinct and higher than the perishable and the imperishable.  I am that Akshara Brahman.  Bhagavan says that he who knows Me thus, will worship Me to attain Me.