After describing the content and the process of knowledge, Krishna next focuses on the knowable (jñeyaṁ yat tat pravakṣyāmi), knowing which (yaj jñātvā) one will taste (aśnute) the eternal (amṛtam). The knowable is Krishna’s Supreme Brahman feature (mat-paraṁ–brahma), which is beginningless (anādi), and is said (ucyate) to be neither existent (na sat) nor non-existent (tan nāsad). (BG 13.13) In other words, that Brahman is beyond the material causes and effects. Everywhere (sarvataḥ) are His hands and legs (pāṇi-pādaṁ tat); everywhere (sarvato) are His eyes, head, and mouth (’kṣi-śiro-mukham), and He has ears everywhere (sarvataḥ śrutimal loke). In this way, the Supreme Brahman exists, covering everything (sarvam āvṛtya tiṣṭhati). (BG 13.14)

That Brahman illuminates the modes of nature in which all the senses operate (sarvendriya-guṇābhāsaṁ) while He is devoid of all senses (sarvendriya-vivarjitam). He is unattached (asaktaṁ) while He is the maintainer of all living beings (sarva-bhṛc caiva). He transcends the modes of nature (nirguṇaṁ), and at the same time, He is the master of the modes (guṇa-bhoktṛ ca). (BG 13.15) The Brahman exists outside and inside (bahir antaś ca) of all living beings (bhūtānām), including the moving and the nonmoving (acaraṁ caram eva ca). Being subtle (sūkṣmatvāt), He is not knowable (tad avijñeyaṁ). He is far, far away (dūra-sthaṁ), and near as well (cāntike ca tat). (BG 13.16)

Although the Brahman appears to be divided among all beings (vibhaktam iva ca sthitam), He is never divided (avibhaktaṁ ca bhūteṣu). Although He is the maintainer of every living entity (bhūta-bhartṛ ca), He is to be known (taj jñeyaṁ) simultaneously as the One that devours and develops all (grasiṣṇu prabhaviṣṇu ca). (BG 13.17)

Among lights (jyotiṣām api), He is said to be (ucyate) that light (taj jyotis) which is beyond the darkness of matter (tamasaḥ param). He is knowledge (jñānaṁ), the object of knowledge (jñeyaṁ), and the goal of knowledge (jñāna-gamyaṁ). He is situated in everyone’s heart (hṛdi sarvasya viṣṭhitam). (BG 13.18) Thus, Krishna’s Supreme Brahman (mat-paraṁ–brahma) feature is essentially the Supersoul residing within everyone’s heart. He is the real object of our knowledge. It is also noteworthy that when the Supreme becomes the object of our study by means of our limited mind and intelligence, He appears full of contradictions and remains inconceivable.