यः स सर्वेषु भूतेषु नश्यत्सु न विनश्यति।।8.20।।
8.20 But distinct from that Unmanifested is the other eternal unmainfest Reality, who does not get destroyed when all beings get destroyed.
8.20 - 8.21 Superior, as an object of human end, to this unmanifest (Avyakta), which is inanimate Prakrti, there is another state of being, of a kind different from this, but also called Avyakta. It has only knowledge-form and is also unmanifest. It is the self, Atman. It is unmanifest because It cannot be apprehended by any means of knowledge (Pramanas). The meaning is that Its nature is unie and that It can be known only to Itself. That is, It can be understood only vaguely in the ordinary ways of knowing. It is eternal, namely, ever-enduring, because It is not subject to origination and annihilation. In texts like For those who meditate on the imperishable, undefinable, the unmanifest (12.3) and The imperishable is called the unchanging (15.16) - that being the self. It has been called the unmanifest (Avyakta) and imperishable (Aksara); when all material elements like ether, etc., with their causes and effects are annihilated, the self is not annihilated in spite of It being found alone with all the elements. [The elements are what constitute the bodies of beings.] The knowers of the Vedas declare It as the highest end. The meaning is that the imperishable entity which has been denoted by the term highest goal in the passage, Whosoever abandons the body and departs (in the manner described) reaches the highest state (Dhama) (8.13), is the self (Atman) abiding in Its essential nature free from the contact with the Prakrti. This self, which abides thus in Its essential nature, by attaining which It does not return, - this is My highest abode, i.e., is the highest object of My control. The inanimate Prakrti is one object of My control. The animate Prakrti associated with this inanimate Prakrti is the second object of My control. The pristine nature of the freed self, free from contact with inanimate matter, is the highest object of My rule. Such is the meaning. This state is also one of non-return to Samsara. Or the term dhama may signify luminosity. And luminosity connotes knowledge. The essential nature of the freed self is boundless knowledge, or supreme light, which stands in contrast to the shrunken knowledge of the self, when involved in Prakrti. [The description given above is that of Kaivalya, the state of self-luminous existence as the pure self]. Sri Krsna now teaches that the object of attainment for the Jnanin, is totally different from this:
Parastasmaat tu bhaavo’nyo’vyakto’vyaktaatsanaatanah; Yah sa sarveshu bhooteshu nashyatsu na vinashyati.
paraḥ—transcendental; tasmāt—than that; tu—but; bhāvaḥ—creation; anyaḥ—another; avyaktaḥ—unmanifest; avyaktāt—to the unmanifest; sanātanaḥ—eternal; yaḥ—who; saḥ—that; sarveṣhu—all; bhūteṣhu—in beings; naśhyatsu—cease to exist; na—never; vinaśhyati—is annihilated