Arjuna expressed his interest to hear about the various states in which (keṣu keṣu ca bhāveṣu) the Supreme Person (bhagavan) Krishna is meant to be remembered. Arjuna asks Krishna to speak again in detail about the mystic power of His opulence.
Upon Arjuna’s request, Krishna begins to tell (kathayiṣyāmi) Arjuna about His personal divine opulence (divyā hy ātma-vibhūtayaḥ), but only the prominent ones (prādhānyataḥ), as there is no end to Krishna’s opulence (nāsty anto vistarasya me). (BG 10.19) In the next twenty verses, Krishna lists various objects or groups of living entities and states that He is their essence or the chief member of each group. It does not mean these objects and personalities are meant to be considered equal to Krishna. Rather, their prominence in our estimation is meant to remind us of Krishna and His opulence as Krishna is the source of everything and everyone.
Krishna is the Supersoul (aham ātmā) seated in the hearts of all living entities (sarva-bhūtāśaya-sthitaḥ). He is the beginning (aham ādiś), the middle (madhyaṁ ca) and the end of all beings (bhūtānām anta eva). (BG 10.20)
Of the Ādityas Krishna is Viṣṇu. Among luminaries (jyotiṣāṁ), He is the radiant sun. Of the Maruts, He is Marīci, and among the lunar mansions (nakṣatrāṇām), He is the moon. (BG 10.21) Of the Vedas Krishna is the Sāma Veda; of the demigods, He is Indra (vāsavaḥ), the king of heaven; of the senses, He is the mind (manaś) – the most difficult one to control; and in living beings, He is consciousness (cetanā). (BG 10.22) Of all the Rudras, Krishna is Lord Śiva, of the Yakṣas and Rākṣasas He is the Lord of wealth [Kuvera], of the Vasus He is fire [Agni], and of the mountain peaks, He is Meru. (BG 10.23) Of priests, Krishna is the chief, Bṛhaspati. Of generals, He is Kārttikeya, and of bodies of water, He is the ocean. (BG 10.24) Of the great sages, He is Bhṛgu; of words, He is the transcendental oṁ. Of sacrifices, He is the soft chanting of the holy names [japa], and of immovable things, He is the Himālayas. (BG 10.25)
Of all trees, Krishna is the banyan tree, and of the sages among the demigods, He is Nārada. Of the Gandharvas, He is Citraratha, and among perfected beings, He is the sage Kapila. (BG 10.26) Of horses, Krishna is Uccaiḥśravā, produced during the churning of the ocean for nectar. Of lordly elephants, He is Airāvata, and among men, He is the monarch. (BG 10.27) Of weapons, Krishna is the thunderbolt; among cows, He is the wish-fulfilling Surabhi (kāma-dhuk). Of causes for procreation (prajanaś), He is Kandarpa – the god of love, and of serpents, He is Vāsuki. (BG 10.28)
