Bhagavad Gita Chapter 8 Verse 21
भगवद् गीता अध्याय 8 श्लोक 21

अव्यक्तोऽक्षर इत्युक्तस्तमाहुः परमां गतिम्।
यं प्राप्य न निवर्तन्ते तद्धाम परमं मम।।8.21।।



हिंदी अनुवाद - स्वामी रामसुख दास जी ( भगवद् गीता 8.21)
।।8.21।।उसीको अव्यक्त और अक्षर कहा गया है और उसीको परमगति कहा गया है तथा जिसको प्राप्त होनेपर फिर लौटकर नहीं आते वह मेरा परमधाम है।


Shri Vaishnava Sampradaya - Commentary





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.