Here the reason is revealed by Lord Krishna for what He proclaimed in the previous verse. That He, Himself is the pratistha or source of the brahman in concentrated form. In the same way the sun is concentrated light. Likewise He is imperishable, immortal and eternal. He is dharma or the eternal religious principles which are the means to moksa or liberation from material existence and freedom from samsara the perpetual cycle of birth and death. The Supreme Lord Krishna is the ultimate embodiment of pure, absolute, transcendental ananda or bliss. As His devotees only desire association with Him, they inevitably attain His nature and association with Him.

So in conclusion the Supreme Lord Krishna has declared that the ocean of samsara results from the three gunas or modes of material nature which are all subservient to Him. The ocean referred to is in the form of the 43,200,000 or 43 million and 200 thousand lifetimes in one day of Brahma that all all jivas or embodied beings who have not achieved moksa are subjected to before partial dissolution of creation dissolves them back into pradhana or the cosmic absolute. In this chapter the Supreme Lord Himself has confirmed that His devotees easily cross over this ocean due to their excl�uisve devotion unto Him.

In this verse the brahman or spiritual substrtatum pervading all existence refers to Sri Laxsmi, the goddess of fortune. This is what is being clarified by the words brahmano hi. As one attains Sri Laxsmi one attains the Supreme Lord as she is never separated from Him. So by her grace one attains the immortal, eternal, imperishable state of the Lord Krishna. The word aikantikanye means the ultimate and denotes the happiness one experiences in communion with the Supreme Lord. Thus the manner of attaining Him has been explained.

The word hi means indeed, in as much aa when by propitiated by never erring bhakti yoga or intense loving devotion, the Supreme Lord Krishna personally manifests Himself to His surrendered devotee who has no other refuge but Him.

The words sasvatasya dharmasya mean the sublime equisite spiritual happiness that comes in asociation with the Supreme Lord and His devotees. Although the concept of dharma usually means the eternal spiritual principles promulgated in the Vedic scriptures implying the means to accomplish a goal. In this verse it is the goal be that it occurs betweeen two other expressions of goals one being brahmano hi prastisthalam which refers to the atma or realising the soul and the othe being aikantikasya sukhasya realising the Supreme Lord. The words aikantikasya sukhasya means the absolute nature of never ending bliss with the Supreme Lord which is the natural result of bhakti yoga.

The essence is that exclusive loving devotion unto the Supreme Lord Krishna or any of His authorised avataras as revealed in Vedic scriptures is the only way to transcend the three gunas or modes of material nature and sincere prayers offerred to Him from hearts over flowing with love is the essential means for Him to reciprocate and grace us with His mercy.

Lord Krishna now gives the evidence why bhakti yoga or exclusive loving devotion to Him is the panacea for transcending the three gunas or modes of material nature and qualify to become elligible for the state of the brahman or spiritual substratum pervading all existence and attain Him. It is because He is the abode of the brahman which is the effulgence of His inconceivable spiritual form and which is a manifestation of His attributes such as being eternal, imperishable, immortal with attributes characterised by moksa or liberation, ananda or never ending bliss and omniscience. Because the Supreme Lord possesses all these, His devotees who worship Him attaining Him easily transcend the three gunas.

In conclusion the jiva or embodied being by attraction of the senses to the gunas becomes emershed and entrapped in samsara the perpetual cycle of birth and death. By engaging in bhakti yoga one is released from samsara and awarded moksa or freedom from material existence. In this chapter Lord Krishna the bestower of benevolence onto His devotees, out of compassion instructed the science of transcending the three modes of material nature.