Explaining further Lord Krishna reveals that He is that which is attained as the ultimate goal of all existence. He is the sustainer, the nourisher, the maintainer and the controller. As paramatma the Supreme Soul within all living entities He is the witness and observer of all actions good and evil. He is the abode and resting place as He encompasses everything, everywhere. He is the refuge, the protector. He is the dear friend who always does what is beneficial. Lord Krishna is the basis and source of that which pre-eminently comes into existence known as all creation and He is also basis and destination of that which inevitably meets it end known as dissolution. He is the support of all by which they are able to exist. He is the repository by which they may remain latent and He is root seed in all things by which they are eternal for His spiritual seedis not destructible like seeds of rice and grains.

Since Lord Krishna is the ultimate of all He is vedyam the goal to know and attained. This is also confirmed in the Vasistha section of the Sama Veda. Asked why is Lord Krishna declared to be the ultimate. It is because the light emanating from His transcendental body is the brahman or spiritual substratum pervading all existence and knowledge of the brahman is the goal. This is realised by those who have neutralised their karma freeing themselves from reactions to previous actions and who have achieved moksa or liberation from material existence. The Supreme Lord is the only refuge for those who have achieved moksa and for those still helplessly caught in samsara or the endless cycle of birth and death. At the time of universal dissolution the entire creation becomes dissolved within Him, therefore He is the resting place. The Rig Veda states: Having pure vision the entire creation can be seen being manifested within the Supreme Lord by His external sakti known as Maya the deluding feminine energy.

Lord Krishna states that He embodies the following atributes in this verse: 1) gatih the ultimate goal of all existence. 2) bharta the support like a husband, the sustainer as gravitation sustains. 3) prabhuh the master, the sovereign, the ruler. 4) saksat the witness, the monitor of all thoughts and actions. 5) nivasah the abode where all things dwell. 6) saranam the refuge where all spiritual beings may resort to for guidance. 7) suhrt the dear most friend and well wisher. 8) prabhava pralaya sthanam the basis of creation and dissolution wherever it occurs. 9) nidhanam that from whence all things arise from and all things return to. 10) avyayam bijam the imperishable seed of all, the inextinguishable cause of everything.

The Supreme Lord is the witness of all actions good and evil performed by beings. He is the refuge, the shelter offering protection and neutralising all evil influences. He is the imperishable root seed of all, the eternal well wisher the origin and source of all creation as well as the terminator of creation along with being the depository and resting place of all creation.