तपाम्यहमहं वर्षं निगृह्णाम्युत्सृजामि च।
अमृतं चैव मृत्युश्च सदसच्चाहमर्जुन।।9.19।।
।।9.19।।हे अर्जुन (संसारके हितके लिये) मैं ही सूर्यरूपसे तपता हूँ? जलको ग्रहण करता हूँ और फिर उस जलको वर्षारूपसे बरसा देता हूँ। (और तो क्या कहूँ) अमृत और मृत्यु तथा सत् और असत् भी मैं ही हूँ।
The Supreme Lord Krishna explains some of His potencies that through the sun and fire He is tapami or causes heat and He withholds and releases rain. He is amrtam or immortality being by which the world exists. He is also mrtyus or death that by which this world becomes destroyed. Never in contradiction the Supreme Lord is sat or that existence which manifest in the present time and asat or that existence which is unmanifest in present time but which existed in the past and which may manifest in the future. Thus Lord Krishna exists in every reality as the sum of all things intelligent and unintelligent which compose His transcendental body. The mahatmanas or great, noble beings referred to in verse 13 are those who meditate on the Supreme Lord as the unity, manifesting itself in corporeal multiformity and variegatedness throughout creation in the macrocosmic sense. So in order to more fully understand the attributes of the Supreme Lord characterized by the mahatmanas and the method they commune with the Supreme Lord has been depicted. Next will be described the behavior of the ignorant who full of desires covet enjoyment.