ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते।
सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम्।।12.3।।
।।12.3।। परन्तु जो भक्त अक्षर? अनिर्देश्य? अव्यक्त? सर्वगत? अचिन्त्य? कूटस्थ? अचल और ध्रुव की उपासना करते हैं।।
2 Those who are attracted to meditation and upasate or worship on the avyakta or the unmanifest, impersonal brahman being the spiritual substratum pervading all existence or are devoted to realising the imperishable nature of their atma or eternal soul which is indefinable by the mind and imperceptible find that both ways are completely impossible to be perceived by any of the senses. The phrase sarvatra-gam acintyam means all pervading and inconceivable, respectively. The understanding is that despite the atma or eternal soul being present in the etheric heart of every living entity everywhere in creation in the demigods, the humans, the animals, the fish, the plants etc. It is completely inconceivable how the total aggregate of all these trillions upon trillions of souls approaching even an infinite amount actually comprise the transcendental, spiritual body of the Supreme Lord Krishna. Not only is it not possible to conceive this, it is also impossible to imagine what such an infinite spiritual form would appear like so it is completely indescribable. Even if one achieved atma- tattva or soul realisation and were able to perceive the form of their individual atma it would not be of any consequence in conceiving by any stretch of the imagination such an infinite and phenomenal spiritual form. The word kutastham means stable or uniform denoting that essence which never changes in form regardless of the constant changing of bodies of all living beings every life, thus it is acalam or immutable because of its singular unmoving nature and thus dhruvam or everlasting. Along with this must be sanniyamyendriya-gramam meaning all the senses must be fully controlled and restrained from absorption in their accustomed sense objects. The phrase sarvatra sama-buddhayah means equanimity towards all living entities which manifests itself when the cognition of the atma residing in the etheric heart of all living entities being of variegated and diverse species seen specifically as consciousness although concealed by various forms becomes a reality. Firmly fixed in this understanding one automatically becomes sarva-bhuta-hite ratah or favourably disposed to the welfare of all living entities or it can mean well removed from wishing any enmity towards any jiva or embodied being, for enmity is a product engendered by false ego due to imagining gradations in the atmas between jivas because of external differences in their physical bodies.