Bhagavad Gita Chapter 9 Verse 18
भगवद् गीता अध्याय 9 श्लोक 18

गतिर्भर्ता प्रभुः साक्षी निवासः शरणं सुहृत्।
प्रभवः प्रलयः स्थानं निधानं बीजमव्ययम्।।9.18।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।9.18।। गति (लक्ष्य)? भरणपोषण करने वाला? प्रभु (स्वामी)? साक्षी? निवास? शरणस्थान तथा मित्र और उत्पत्ति? प्रलयरूप तथा स्थान (आधार)? निधान और अव्यय कारण भी मैं हूँ।।


Brahma Vaishnava Sampradaya - Commentary

Since Lord Krishna is the ultimate of all He is vedyam the goal to know  and
attained. This is also confirmed in the Vasistha section of the  Sama  Veda.
Asked why is Lord Krishna declared to be the ultimate.  It  is  because  the
light emanating from His transcendental body is  the  brahman  or  spiritual
substratum pervading all existence and  knowledge  of  the  brahman  is  the
goal. This is realised by those who have  neutralised  their  karma  freeing
themselves from reactions to previous actions and who  have  achieved  moksa
or liberation from material existence. The Supreme Lord is the  only  refuge
for those who have achieved moksa and for those still helplessly  caught  in
samsara or the endless cycle of birth and death. At the  time  of  universal
dissolution the entire creation becomes dissolved within Him,  therefore  He
is the resting place. The Rig Veda states: Having  pure  vision  the  entire
creation can be seen  being  manifested  within  the  Supreme  Lord  by  His
external sakti known as Maya the deluding feminine energy.