3 The Supreme Lord said: Certainly Brahman is the instructible, unchangeable Absolute Truth, and the pure spirit soul is the genuine personality of the living being. The word 'karma' denotes abnegation for the sake of a demigod, which produces the bodies of humans and other species, created by the agency of gross and subtle material elements; this abnegation refers to the performance of charity, sacrifice, austerity, and all duties rendered for the propitiation of that god.

4 O most elevated of souls, Arjuna, perishable objects such as the material body are known as phenomenal; the universal governance refers to the aggregate universal form which encompasses and governs all the demigods, headed by the solar gods; and I alone am known as the Lord of all sacrifice the Supersoul situated within the bodies of all living beings and the impetus and rewarder of their actions of sacrifice, charity, and austerity.

5 One who continues to think of Me even at the time of death, and having left the body, departs from this world, surely attains to My nature. Of this there is no doubt.

6 O son of Kunti, at the time of leaving the body, whatever object a person meditates upon will be attained by him, due to his constant contemplation on that object.

7 Therefore remember Me at all times, and perform your natural duty to engage in battle. Dedicating your mind and intelligence to Me, you will attain My shelter by fulfilling your duty. Of this there is no doubt.

8 O Partha, with mind undeviatingly engaged in meditation, constantly thinking of the effulgent Supreme Person, the true yogi certainly reaches that Supreme Lord.

9, 10 He, the Supreme Lord, is all-knowing, beginningless, and the merciful bestower of the teachings of devotion unto Him. In spite of being more subtle than the atom, He is enormous, since He is the support of everything. His form is divine, that is, medium-sized, and yet, like the sun, His characteristic nature is self-illuminating and all-illuminating. He is completely transcendental to illusion. Being fully engaged in continuous devotional remembrance of this Supreme Person by means of an unflickering mind strengthened by yoga practice, one who at the time of death establishes his vital life-air between the eyebrows (at the ajna-cakra) and meditates upon Him, surely reaches that effulgent Supreme Lord.

11 Along with the method of approaching it, I shall describe to you that attainable reality which is designated by the learned knowers of the Vedas as the monosyllable Om, the sound representation of the Absolute; within which all the desireless ascetics enter; and out of desire for reaching which the devout transcendentalists maintain the vow of celibacy.

12, 13 Checking all the sensual gateways from accepting sense objects, holding the mind steadily within the heart, establishing the vital life-air between the eyebrows, and maintaining yogic trance centered in the soul while vibrating this monosyllable, Om, the sound representation of the Absolute one who continuously remembers Me upon leaving his body, attains to residence in My holy abode.

14 O Partha, having emptied his consciousness of all aspirations to attempt nondevotional pursuits motivated by exploitation or renunciation for the attainment of their respective goals of heaven or liberation one who constantly remembers Me within, remaining indifferent to consideration of sanctity or unsanctity of time, place, or circumstances, and who constantly aspires for a divine relationship with Me in servitude, friendship, parenthood, or consorthood surely, for such a devotee, I am happily attainable.

15 The great devotees who attain to the status of participating in My divine pastimes, once having reached Me, never again accept a transitory birth which is the dwelling-house of agony.

16 O Arjuna, from the planet of Lord Brahma downwards, the residents of all planets are naturally subjected to repeated birth and death. But, O Kaunteya, upon reaching Me, there is no rebirth.

17 A day of Lord Brahma lasts for one thousand catur-yugas and his night is of the same duration. Persons who know this have the true conception of day and night. One yuga (age) in the time calculation of the demigods = the four yugas or one caturyuga in the time calculation of mankind, or 4.320.000 years.

18 With the approach of his day, all progeny along with their respective bodies, senses, enjoyable objects, provincial locations and associated paraphernalia are born from Lord Brahma, who has arisen from his slumber. And again at nightfall, they are absorbed within that same Lord Brahma, who is known as 'unmanifest'.

19 O Partha, this multitude of life-forms, subject to the law of karma, are repeatedly born at the dawn of the day of Lord Brahma and dissolved at his nightfall. And again they are born with the dawn of another day.

20 But far superior to that 'unmanifest' Lord Brahma (who is known as Hira�yagarbha since he is born within the golden egg, the universe), there is another element which is eternal and imperceptible to the senses of the living being. Although all life-forms up to Hiranyagarbha Brahma are annihilated, that truth remains unaffected.

21 That which is described as the 'unmanifest invincible' is proclaimed the supreme goal (by the scriptures known as Vedanta), and having reached that, one does not return again to this material world. You should know that supreme destination to be My holy abode.

22 O Partha, I, the Supreme Person, within whom all beings are situated, and by whom this whole universe is pervaded, am attainable only by exclusive devotion devoid of a touch of exploitation, renunciation, mystic yoga, and other empiric or theoretical methods.

23 O Bharatarsabha, now I shall describe to you the routes, determined by time calculation, on which the yogis or fruitive workers who traverse them attain liberation or rebirth respectively.

24 The followers of the path of knowledge who are in knowledge of the Absolute attain the Absolute by expiring at a time of day illuminated by fire, sun, and associated elements, within a fortnight of the bright moon during the sun�s six-month northern orbit.

25 If he expires on a dark night within a fortnight of the dark moon, during the sun�s six-month southern orbit, the fruitive worker on the path of action reaches the heavenly plane, but subsequently has to undergo rebirth.

26 These two paths of the residents of this world who are apt to follow the methods of renunciation and exploitation are known respectively as the bright and dark paths, and they are universally accepted as eternal. By the bright path one attains liberation, and by the dark path one takes rebirth in this material world.

27 O Partha, learning about these paths of brightness and darkness, a devotee (bhakti-yogi) is never deluded. Therefore, O Arjuna, always engage in exclusive devotion, (ananya bhakti-yoga), which is transcendental to both.

28 Coming to know about My preeminence and the superexcellence of devotion unto Me, the devoted soul surpasses all the scripturally cited fruits of piety achieved from studying and reciting the Vedas, performing sacrifice, practicing austerity, and donating assets in charity. Then he attains My supreme holy abode My dhama.