ज्ञेयं यत्तत्प्रवक्ष्यामि यज्ज्ञात्वाऽमृतमश्नुते।
अनादिमत्परं ब्रह्म न सत्तन्नासदुच्यते।।13.13।।
।।13.13।।(टिप्पणी प0 687.1) जो ज्ञेय है? उस(परमात्मतत्त्व) को मैं अच्छी तरहसे कहूँगा? जिसको जानकर मनुष्य अमरताका अनुभव कर लेता है। वह (ज्ञेयतत्त्व) अनादि और परम ब्रह्म है। उसको न सत् कहा जा सकता है और न असत् ही कहा जा सकता है।
Lord Krishna is declaring that which is most worthy to be known is that which is most worthy to strive for and be gained and that is realisation of the atma or immortal soul. This realisation is attained by imbibing the 20 attributes heretofore mentioned previously. Here the word amritam meaning nectar denotes the nectar of immortality and refers directly the immortal soul exempt from the pangs of birth, decrepitude and death. Anadi means that which has no beginning for as the atma has no birth it has no ending and is eternal. The Katha Upanisad I.II.XVIII beginning najayate mriyate va vipascit means that the atma is without birth and death. The compound mat- param clarifies that the atma is both a part of the Supreme Lord who is present within as paramatma the Supreme Soul and always subordinate to Him. The Svetasvatara Upanisad VI.IX beginning sakaranam karana dhipa dhipo means: The Supreme Lord is the cause of all causes and the lord of the lord of the senses for Him there is no Lord or progenitor. Further in the same chapter VI.XVI beginning pradhana ksetrajna patir gunesah meaning: The Supreme Lord who is endowed with all auspicious qualities is the lord of the field of activities, the knower of the field of activities. The brahman or spiritual substratum pervading all existence is great because the atma which is a separate entity from the physical body is part of it. Brahman is derived from the root word brh which means becoming great. So it is included as part of ksetra-jna. The brahman is infinite and the atma is infinite as well. The Svetasvatara Upanisad V.IX states sachan anthyaya kalpate meaning: The atma is infinite. The atmas seemingly limitation in a physical body is due to karma or reactions from past actions; but once a jiva or embodied being achieves moksa or liberation then the actual infinite and limitless nature of the atma is percieved. The brahman is neither sat existence or asat non-existence because it never undergoes any modifications or transformations due to its being beyond the influence of cause and effect. The term brahman can also be used to refer to the atma as will be seen later in chapter 14, verse 26 and chapter 18 verse 54. When the atma assumes names and forms sat becomes applicable and when the atma is bereft of names and forms it is asat. Thus it is factually beyond both. This is also revealed in the Tattiriya Upanisad II.VII.IX and the Rig Veda VIII.VII.XVII which states: All was asat in the beginning and from it sat arose. So everything was first unmanifest and then was made manifest into names and forms through successive transformations of cause and effect and such modifications surrounding the atma are due to its karma of having to accept embodiment brought on by avidya or ignorance and is not inherent in the actual nature of the atma itself. Thus the nature of the atma is undefinable by any and all conceptions of sat and asat. When the Vedic scriptures refer to asat as being in the beginning they are alluding to the unmanifest casual state before existence is activated and commences. In this state both cit conscious spirit as the ksetra-jna and acit inert matter as the ksetra are both present but in a dormant state and could be designated as asat. But the brahman and the atma being eternal and part of the ksetra-jna are transcendent to both sat and asat except by the accountability and allotment of karma to the jiva due to reactions from past activities.