Exactly how Lord Krishna is the cause of the sustenance of creation is being described in five verses commencing here. His being the sapidity or essence in water means He exists in the molecular substratum of water as the essence of sapidity. Likewise He is the luster in the sun and moon, meaning He exists in them as there wonderful illuminating substratum. The other examples that follow are also to be explained in a similar manner. In all the Vedas representing enlightened and articulate sound, He is the root syllable OM which is His personal transcendental sound vibration. He is the essence of all sounds in ether and He is the potency of competence in man. Verily man excels and flourishes by the potency of competence.

Here we are receiving jnana or knowledge that Lord Krishna is the essence of specific things. Super sensory illuminating perception is vijnana. The greatness of the Supreme Lord is revealed later but now even the inherent nature of and His being the essence of along with the natural qualities and attributes of different substances are being described as being special potencies and representations of the Supreme Lord. The fact that these special essences and attributes do not manifest on their own is shown by the mentioning of special words such as raso'ham apsu meaning He is the essence in water. This essence is to be understood in the case of upasana or spiritual practices. It has been mentioned in the Gita Kalpa that: The attribute of essence in various flavours and its inherent nature are basically due to the perennial principle of dharma or eternal righteousness. The provider and enjoyer of the essence is always solely the Supreme Lord Krishna, who as the essence resides in all living entities. All the empowered demigods are mere reflections of His splendour. The Supreme Lord is the essence of all and should be earnestly sought by those who seek the essence of life. The inherent energy of Prakriti or material nature and all jivas or embodied beings is all ordained by the Supreme Lord and all natural propensities and inherent tendencies are bequeathed by His grace alone. There is nothing whatsoever animate or inanimate throughout all of creation that does not contain the Supreme Lords essence.

The Gita Kalpa has stated that: Desires not contrary to righteousness should be engaged in by an aspirant of moksa or liberation from the material existence. For the purpose of elevating one's spiritual development one should only perform activities which are not contradictory to dharma but even the renunciation of such authorised activities are recommended to be relinquished for advanced aspirants. Strength without the debilitating influence of desires and attachments should be achieved. Then by the grace of the Supreme Lord perfection will be attained and the desired goal will be reached.

Now begins the summation.

Residing in water as sapidity, the Supreme Lord is known as the essence. Residing in the sun and the moon as luster, He is known as illumination. Residing in the Vedas as His very self, He is known as the pranava original sound vibration OM. Residing in the ether as sound Lord Krishna is known as the word.

Now to illustrate that He is the form of all because He is the atma or soul of all, Lord Krishna reveals in the next five verses how He is situated as the core essence of all properties beginning with that He is the essence of water in its subtle casual form as sapidity. He is the essence of the sun and moon being illumination. He is the supremely sacred sound vibration OM. He is the origin of all the Vedas and the source of the Vedic utterances which become objects of hearing. He is the subtle casual form in ether and the potency of competence in men.