अव्यक्तोऽक्षर इत्युक्तस्तमाहुः परमां गतिम्।
यं प्राप्य न निवर्तन्ते तद्धाम परमं मम।।8.21।।
।।8.21।। जो अव्यक्त अक्षर कहा गया है वही परम गति (लक्ष्य) है। जिसे प्राप्त होकर (साधकगण) पुनः (संसार को) नहीं लौटते वह मेरा परम धाम है।।
Lord Krishna now reveals His superior conscious avyakta or unmanifest which is different in principle and substance then the unconscious avyakta or unmanifest of Brahma which is non-intelligent and operates according to set parameters. Lord Krishnas superior avyakta is characterised by eternality due to its possession atma tattva or soul realisation. Thus it is also characterised by jnana or consciousness. Avyakta is also known as indistinct because it beyond any perceptive faculty of the mind or senses to cognise it as a perceivable reality. The purport is that avyakta is a principle of self-consciousness and as such is completely unique in its nature. The word sanatanah meaning eternal because His supreior avyakta is not subject to combination and aggregation or resolution and disintegration and never disperses or dissipates when all the material elements of earth, water, fire, air and ether in there rudimental forms and derivative forms dissolve away although His superior avyakta abides within them. This is why the Vedic scriptures call it avyakta or indistinct as well as aksara or indestructible. Those steeped in the wisdom of the Vedic scriptures have declared that this is the paramam gatim or supreme exalted goal to be achieved. Lord Krishna previously mentioned aksara in verse three of this chapter and will later mention it again in chapters XII.III and XV.XVI. The superior state of avyakta is where atma tattva or soul realisation abounds and when once reached immediately precludes forever the subjection to union with matter again as there is no more rebirth for reincarnation has been terminated. Lord Krishna specifies their destination with the words dhama paramam mama meaning His supreme personal abode of eternity, knowledge and bliss where all things reciprocate fully with Him and is the abode of the liberated beings. The word dhama also denotes luminosity as in the light of consciousness which is the primary attribute of the atma or soul. Thus Lord Krishna is indicating His paramam dhama as non-different from the infinite consciousness of the atma in contrast to the limited state of consciousness one possesses who is oblivious to the atma due to being deluded by the illusory material energy known as maya and cherishing the association of the senses with sense objects. The other avyakta where resides praktiti or the material substratum which contains all living entities and which is perishable is controlled by Lord Krishna as well through His manifestation as the eternal atma or soul within the etheric heart of all created beings throughout all existence. This is the abode of the non-liberated beings. From the superior avyakta there is no return to samsara the cycle of birth and death. The next verse will show how the goal of the jnani or knower of the Supreme Lord is the most sublime state of consciousness, more exalted than any other.