Kesava Kasmiri's Commentary
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.