अविभक्तं च भूतेषु विभक्तमिव च स्थितम्।
भूतभर्तृ च तज्ज्ञेयं ग्रसिष्णु प्रभविष्णु च।।13.17।।
।।13.17।।वे परमात्मा स्वयं विभागरहित होते हुए भी सम्पूर्ण प्राणियोंमें विभक्तकी तरह स्थित हैं। वे जाननेयोग्य परमात्मा ही सम्पूर्ण प्राणियोंको उत्पन्न करनेवाले? उनका भरणपोषण करनेवाले और संहार करनेवाले हैं।
By the Supreme Lord Krishna who is known as Parabrahma intrinsic potency as the source of the brahman or spiritual substratum pervading all existence it is devoid of all divisions abiding everywhere within all creatures, demigods, humans etc. But to the spiritually unaware there appears to be divisions and differences due to variegation of forms. What Lord Krishna has stated in verse two of this chapter that those who are knowledgeable of the ksetra-jna are spiritually enlightened about the atma or immortal soul existing equally within all living entities distinctly separate from the physical body although resideing within the etheric heart of all sentient beings. When textural quotes are read as I am a demigod, I am a man, etc. it is only referring to the body, the physical form shrouding the atma due to karma the resultant reactions from past life activities. To comprehend the atma as a distinct, separate immortal entity can be discerned by reflection and contemplation inasmuch as the atma provides the support for the aggregate combination of the five fundamental elements of earth, water, fire, air and ether which in varying degrees make up the physical body. So Parabrahma is known as bhuta-bhartr the maintainer of all beings as distinguished from the maintained. Since Parabrahma exists after the time of universal destruction He is known as grasisnu the annihilator of the material elements as distinguished from the annihilated. Because Parabrahma is the causer of transformations He is known as prabha-visnu the creator of universal manifestation as distinguished from the created. Inasmuch as no such properties are ever present in a dead body it can be correctly concluded that mere matter possessed ksetra or field of activity is never capable of being the maintainer, the annihilator or the creator whereas the ksetra-jna is capable.