एषा ब्राह्मी स्थितिः पार्थ नैनां प्राप्य विमुह्यति।
।।2.72।। हे पार्थ यह ब्राह्मी स्थिति है। इसे प्राप्त कर पुरुष मोहित नहीं होता। अन्तकाल में भी इस निष्ठा में स्थित होकर ब्रह्मनिर्वाण (ब्रह्म के साथ एकत्व) को प्राप्त होता है।।
Lord Krishna concludes chapter two by revealing the state of consciousness achieved by one who performs all actions unattached and equipoised based on knowledge of the eternal nature of the immortal soul. This process has for its goal the attainment of transcendent meditation. It is brahmi or that which leads to brahma the ultimate truth. Knowing the philosophy of actions are like this, one will no longer be subject to bewilderment and delusion. The results of this are one will no longer be compelled to enter samsara the endless cycle of birth and death in the mirage of material existence. If one begins this process with determination even in old age one will have the opportunity to attain cognition of the eternal soul within and brahma-nirvana final liberation from the material existence. Thus in this second chapter one who is not knowledgeable about the exact nature of the soul, or how by performing ones prescribed duties unattached can lead to liberation, or how by the misconception of identifying oneself as the physical body one will not be properly situated and how by the process of sankhya in jnana-yoga teaching the knowledge of the eternal nature of the soul as well as in karma-yoga performing all activities with unattachment leads one to the consciousness state of transcendent meditation. The following doctrine is what is summarised in chapter two: 1) That the immortal soul is eternal. 2) All activities should be performed as a matter of duty devoid of desire for reward. 3) One who is spiritually intelligent of illuminated consciousness understands that through either jnana-yoga or karma-yoga the goal of transcendent meditation can be attained. These three spiritual truths have been revealed in the second chapter of the Bhagavad-Gita for curing ignorance and dispelling delusion. Thus ends the Sri Vaisnava Sampradaya commentary to Srimad Bhagavad-Gita: Chapter Two entitled Sankhya Yoga: The Eternal Reality of the Souls Immortality by Ramanuja Acarya.