उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः।
यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः।।15.17।।
।।15.17।। परन्तु उत्तम पुरुष अन्य ही है? जो परमात्मा कहलाता है और जो तीनों लोकों में प्रवेश करके सबका धारण करने वाला अव्यय ईश्वर है।।
Now Lord Krishna expounds upon the supreme soul which is transcendent to both ksarah or fallible and the aksarah or infallible respectively as the conditioned and the liberated. This supreme soul is designated as paramatma in all the Vedic scriptures. The very epithet of parama meaning exaltedly supreme reveals that paramatma is distinctly unique and different from even the atma or immortal soul. All the atmas collectively in all of creation comprise the spiritual form of paramatma which penetrates all creation sustaining and maintaining it. The word loka means world and because it is written as lokyate it refers to the three classifications of worlds. One of them is achetana the inanimate worlds. Two is buddha- chetana or the animate worlds mixed with the inanimate worlds. Three is the unlimited and eternally liberated spiritual worlds. It is these three categories of worlds and all the jivas or embodied beings upon them that the Supreme Lord Krishna pervades and permeates, maintains and sustains by the fact that all the worlds are originally generated by Him. As the soveriegn creator of all creation this makes Him distinctly different from everything else yet at the same time a part of it. Because He alone is infinite it can be comprehended that only He can be distinctly different from the finite consisting of the inanimate, the animate, the jivas in bondage and those who have achieved liberation.