य एवं वेत्ति पुरुषं प्रकृतिं च गुणैःसह।
सर्वथा वर्तमानोऽपि न स भूयोऽभिजायते।।13.24।।
।।13.24।। इस प्रकार पुरुष और गुणों के सहित प्रकृति को जो मनुष्य जानता है? वह सब प्रकार से रहता हुआ (व्यवहार करता हुआ) भी पुन नहीं जन्मता है।।
The word evam means in this way refers to the manner previously described. One must intelligently comprehends the nature of the purusah or manifeatation of the Supreme Lord Krishna and prakriti the material substratum pervading physical existence and understand the three components of prakriti known as the gunas which are the modes of goodness, passion and ignorance which are inclusive of everything in material existence. They will be fully elaborated on in the next chapter. The word sarvatha means in any way or condition and refers to whatever physical body one finds themselves forced to accept whether demigod, human, demon, etc due to the dictate of karma or reactions to actions. Na sa bhuya abhijayate means never takes birth again, never coerced to enter a womb again, never forced to take a material form again. This means that at the time the physical body ceases to exist the atma or immortal soul will be realized as the eternal essence of the jiva or embodied being and moksa or liberation from material existence will be achieved promoting one to the everlasting spiritual worlds never again subject to birth and death.