Bhagavad Gita Chapter 14 Verse 26
भगवद् गीता अध्याय 14 श्लोक 26

मां च योऽव्यभिचारेण भक्ितयोगेन सेवते।
स गुणान्समतीत्यैतान् ब्रह्मभूयाय कल्पते।।14.26।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।14.26।। जो पुरुष अव्यभिचारी भक्तियोग के द्वारा मेरी सेवा अर्थात् उपासना करता है? वह इन तीनों गुणों के अतीत होकर ब्रह्म बनने के लिये योग्य हो जाता है।।


Brahma Vaishnava Sampradaya - Commentary

Even when attaining the state of the brahman  or  the  spiritual  substratum
pervading all existence from  where  prakriti  or  the  material  substratum
pervading physical existence arises and  subsequently  manifests  the  three
gunas or modes of material nature. Still no jiva or  embodied  being  is  as
dear to the Supreme Lord as Sri Laksmi  the  goddess  of  fortune.  This  is
stated in the Padma Purana. The word bhuyaya means elevated,  the  state  of
perfection denoting  similarity  in  qualities  to  the  Supreme  Lord.  The
Pravritti text states that whoever  is  able  to  surmount  the   myriad  of
eternal obstacles created by Sri Laksmi is verily duly worthy and  wise  and
is known as one who has transcended the gunas. Even  more  than  surmounting
the gunas; one who attains the association of the Supreme  Lord  Krishna  in
the eternal spiritual realms is known to even  surpass  transcendence.  Like
the one who crosses the minister has  access  to  the  emperor  direct.  The
compound word brahmi bhuyaya denotes a state  of  consciousness  similar  in
devotion to Sri Laksmis devotion to the Supreme Lord.  In  this  verse  Sri
Laksmi is referred to as  the  brahman  and  prakriti.  Thus  she  is  being
eulogised in three forms  including  her  original  form.  By  her  grace  a
devotee of the Supreme Lord attains the Supreme Lord.