In this verse Lord Krishna is specifically answering how such a jiva or embodied being transcends the three gunas or modes of material nature. One who is exclusively devoted to the Supreme Lord alone without cessation by bhakti yoga or the attaining the communion of the individual atma or immortal soul with the Supreme Lord through exclusive loving devotion is able to completely transcend all influences of the three gunas and achieving the state of the brahman or the spiritual substratum pervading all existence becomes worthy of moksa or liberation from material existence and ultimately attains the Supreme Lord Krishna. The word avyabhicarena meaning without fail emphasizes these assertions.

Even when attaining the state of the brahman or the spiritual substratum pervading all existence from where prakriti or the material substratum pervading physical existence arises and subsequently manifests the three gunas or modes of material nature. Still no jiva or embodied being is as dear to the Supreme Lord as Sri Laksmi the goddess of fortune. This is stated in the Padma Purana. The word bhuyaya means elevated, the state of perfection denoting similarity in qualities to the Supreme Lord. The Pravritti text states that whoever is able to surmount the myriad of eternal obstacles created by Sri Laksmi is verily duly worthy and wise and is known as one who has transcended the gunas. Even more than surmounting the gunas; one who attains the association of the Supreme Lord Krishna in the eternal spiritual realms is known to even surpass transcendence. Like the one who crosses the minister has access to the emperor direct. The compound word brahmi bhuyaya denotes a state of consciousness similar in devotion to Sri Laksmi's devotion to the Supreme Lord. In this verse Sri Laksmi is referred to as the brahman and prakriti. Thus she is being eulogised in three forms including her original form. By her grace a devotee of the Supreme Lord attains the Supreme Lord.

So from this verse it can be understood that not by only comprehending the relationship between matter and spirit, the physical body and the soul in meditation does one achieve the desired goal. For can one surmount the three gunas by mere reflection and contemplation which is always liable to be violated by the obstacles of old habits inimical to them by the mind which has been contracted out in service to them for countless lifetimes.

Mam=unto Me the infallibly willed, the infinitely loving, the ocean of mercy to His devotees. Avyabhicharena means without adulteration, interruption or error in exclusive devotion Bhakti yoga means communion with the Supreme Lord through intense loving emotions Only the devotee of bhakti yoga will be able to surmount the gunas and attain Lord Krishna Brahma bhuyaya = Brahma bhavaya or eligibility and qualification for realisingthe brahman The brahman is the spiritual substratum pervading all existence. Although it is eternal and imperishable it is only the impersonal aspect of the Supreme Lord Krishna manifesting from the effulgence emanating from His inconceivable spiritual form. It also contains elements of the nature of the atma or the localised immortal soul as well as paramatma the omnipresent Supreme Soul within the etheric heart of all sentient beings in all dimensions and manifestations of creation in existence.

Thus after presenting the characteristics and conduct of one who transcends the three gunas or modes of materual nature; now Lord Krishna reveals the unfailing method to insure success in a comprehensive manner. Mere discrimination and contemplation of the gunas is not sufficient enough to overcome them. This is because the removal of their effects which have germinating for unlimited lifetimes needs an equally powerful means to remove their emeshed fettering in the senses and the subtle consciousness that have been prevalent since time immemorial. Now the omnipotent and omniscient Supreme Lord Krishna the bestower of fearlessness through yoga or the science of the individual consciousness attaining communion with the ultimate consciousness through bhakti yoga or exclusive loving devotion to Him. Being most benevolent, merciful and compassionate to His surrendered devotees who have no other shelter but Him; He explains that although the three gunas are practically insurmountable one can transcend them by bhakti yoga and reaching the absolute state of the brahman or the spiritual substratum pervading all existence one will be elligible to attain Him. Thus by qualification all ones sins will be dissolved, one will become omniscient, one will be bestowed an imperishable spiritual body and relish association with the Supreme Lord that is consistent with one's eternal nature. The particle ca is used to emphasize and express ascertainment of this. The word anyabhicarena meaning unadulterated denotes devotion to the Supreme Lord exclusively. For the worship of other, lesser gods is equivalent to lack of faith in the Supreme Lord Krishna and His teachings of the Bhagavad- Gita which are paramount and superior to all of the teachings of all other gods combined. Such faithlessness in the Supreme Lords teaching which are for the benefit of all jivas or embodied beings is the most heinious of sins and such a one becomes their own worst enemy blocking all opportunity for spiritual advancement. As is stated in the Brahmanda Purana: One who worships anything other then the Supreme Lord Krishna or His authorised incarnations revealed in Vedic scriptures will never attain moksa or liberation from material existence and samsara the perpetual cycle of birth and death. The Narada Pancaratra states; That one who out of ignorance or infatuation considers the Supreme Lord krishna as equal to any other god is indeed a jiva of the lowest order even if not born in the lowest order and the Kurma Purana states: That one who thinks of the Supreme Lord as equal to lesser gods is considered a heinious offender and such a most wretched jiva is elligible for the fiery hellish realms.