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One who sees (yaḥ paśyati) the Supreme Lord (parameśvaram) situated (tiṣṭhantaṁ) equally (samaṁ) in all beings (sarveṣu bhūteṣu), the indestructible (avinaśyantaṁ) in the destructible [body] (vinaśyatsv), actually sees (sa paśyati). (BG 13.28) Seeing (paśyan) the Lord (īśvaram) equally (samaṁ) present (samavasthitam) everywhere (hi sarvatra), one does not harm (na hinasty) oneself (ātmānaṁ) by one’s self [mind] (ātmanā). Thereafter (tato), one reaches (yāti) the transcendental destination (parāṁ gatim). (BG 13.29)

One who sees (yaḥ paśyati) that actions (karmāṇi) are being fully (sarvaśaḥ) performed (kriyamāṇāni) by the material nature alone (prakṛtyaiva ca) and (tathā) the self (ātmānam) is a non-doer (akartāraṁ), actually sees (sa paśyati). (BG 13.30)

When (yadā) one sees (anupaśyati) that the distinct states of existence (pṛthag-bhāvam) of living beings (bhūta) are all hinged upon One Reality (eka-stham) and (ca) they expand (vistāraṁ) from that Reality alone (tata eva), then (tadā), one attains (sampadyate) to the Brahman realization (brahma). (BG 13.31) That Reality (ayam) is the inexhaustible (avyayaḥ) Supersoul (paramātmā), being beginning-less (anāditvān) and free from the modes of material nature (nirguṇatvāt). Even though situated in the body (śarīra-stho ’pi), He neither acts (na karoti) nor is affected (na lipyate). (BG 13.32)

After speaking about the neutral and transcendental nature of the in-dwelling Supersoul, Krishna unfolds the nature of the individual soul that is also residing in the same body, with the help of the analogies of the sky and the sun. Just as (yathā) the all-pervading (sarva-gataṁ) sky (ākāśaṁ), owing to its subtle nature (saukṣmyād), remains unmixed (nopalipyate) everywhere (sarvatra), similarly (tathā), the soul (ātmā) situated within the body (avasthito dehe), does not mix (nopalipyate) with the body. (BG 13.33) Just as (yathā) this (imaṁ) one (ekaḥ) sun (raviḥ) illuminates (prakāśayaty) the whole world (kṛtsnaṁ lokam), similarly (tathā), one [soul] residing within the field [body] (kṣetrī) illuminates (prakāśayati) the entire (kṛtsnaṁ) field (kṣetraṁ). (BG 13.34) Thus, the individual soul is untouched by the body and yet animates the body with consciousness.

What is the benefit of knowing all these facts? Seeing through eyes of knowledge (jñāna-cakṣuṣā), those who (ye) thus (evam) know (vidur) the difference (antaraṁ) between the field [body] (kṣetra) and the knower of the field (kṣetrajñayor), and (ca) the process of liberation (mokṣaṁ) of the living entities (bhūta) from the material nature (prakṛti), reach the Supreme destination (yānti te param). (BG 13.35) The process of liberation from the modes of material nature will be covered in chapter 14.

In summary, everything in existence comes into being when the field [body] and the knower [soul] of the field come together. Along with the individual soul, the indestructible Supersoul – the Super-knower and the Supreme Lord – is also situated in the destructible body and He is equally present everywhere. There are many individual souls but there is only One Supersoul, the expansions of which dwell in the bodies along with the individual soul. All the distinct states of existence of the living entities are hinged upon the Supersoul. Nevertheless, the Supersoul is neutral and is beyond the modes of material nature. The individual soul is the seat of consciousness within the body and is untouched by the body. All the actions within this material world are actually being carried out by the modes of material nature, which adulterates the consciousness of the living entities. Seeing the role of the individual soul, the Supersoul, and the modes of material nature within the field of actions inspires an equal vision toward everyone – one of the foremost qualities highlighted by Krishna – which makes one dear to Krishna and one finally reaches the Supreme destination.

But (tu), there are others (anye) who, not knowing thus (evam ajānantaḥ), begin their worship (upāsate) upon hearing about the Supersoul from others (śrutvānyebhya). Dedicated to hearing (śruti-parāyaṇāḥ), even they (te ’pi) surely (eva) cross over (cātitaranty) death (mṛtyuṁ). (BG 11.26)

Now, Krishna’s shifts our attention to hear about the final pair that Arjuna inquired about – prakṛti [material nature] and puruṣa [the individual soul taking the role of an enjoyer]. We should know (viddhy) for certain (eva) that the material nature and the individual soul acting as an enjoyer (prakṛtiṁ puruṣaṁ ca) are both beginning-less (anādī ubhāv). And (ca), we should also (api) know (viddhi) for certain (eva) that the transformations and the modes of matter (vikārāṁś ca guṇāṁś ca) are born of the material nature (prakṛti-sambhavān). (BG 13.20)

In the matter of creation (kartṛtve), material nature (prakṛtir) is said to be (ucyate) the instrumental cause (hetuḥ) of all causes and effects (kārya-kāraṇa), whereas the individual soul (puruṣaḥ) is said to be (ucyate) the cause (hetur) of the experience (bhoktṛtve) of sufferings and enjoyments (sukha-duḥkhānāṁ). (BG 13.21) Situated in material nature (prakṛti-stho), the soul (puruṣaḥ) thus (hi) experiences (bhuṅkte) the modes born of material nature (prakṛti-jān guṇān). Due to (kāraṇaṁ) the soul’s association with the modes (guṇa-saṅgo ’sya), the soul is born (janmasu) into good and evil (sad-asad) species of life (yoni). (BG 13.22)

However (ca), there is also (apy) one more puruṣa dwelling in this body (dehe ’smin) – the transcendental enjoyer (puruṣaḥ paraḥ) referred to (ukto) as the Supersoul (paramātmeti). He is the Overseer (upadraṣṭā), Permitter (anumantā), Maintainer (bhartā), Enjoyer (bhoktā), and the Supreme Lord (maheśvaraḥ). (BG 13.23)

One who thus understands (ya evaṁ vetti) the enjoyer (puruṣaṁ) and the material nature (prakṛtiṁ ca) along with the modes of matter (guṇaiḥ saha) does not take birth again (na sa bhūyo ’bhijāyate) regardless of one’s present position (sarvathā vartamāno ’pi). (BG 13.24) So, understanding this interaction between the material nature and the two enjoyers is pivotal for us.

In summary, the beginning-less eternal individual soul acting as an enjoyer (puruṣa) associates with the temporary modes (guṇān) of nature (prakṛti) and embraces its transformations (vikārāṁś). Thus, the soul becomes the cause of the mixed experience of sufferings and enjoyments and gets born into good and evil species of life characteristic of the particular modes of nature. The real Enjoyer, the Supersoul, as the neutral Master, oversees and permits the experiences of the individual soul who is acting as an enjoyer.

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.

In the previous section, Krishna already presented a detailed understanding of kṣetraṁ and kṣetra-jñaṁ. Now, Krishna begins to address Arjuna’s question on the pair, jñānam and jñeyaṁ. Krishna first brings our attention to jñānam, which is normally understood to be pieces of information put together to form what is called knowledge. Krishna takes us beyond this stereotypical understanding and lists down 20 divine qualities, and declares them as jñānam, or the content of knowledge (etaj jñānam iti proktam). Furthermore, in order to make the presentation complete, Krishna also states that anything outside of the listed qualities is characterized as ignorance (ajñānaṁ yad ato ’nyathā). (BG 13.08-12)

One who is on the true platform of knowledge acts with the following qualities. The pivot of the divine qualities is the exclusive and loyal practice of devotional yoga, which is best done through the service to one’s spiritual master. In the practice of devotional yoga, the practitioner carries a spiritual disposition toward oneself, others, and the sense objects. One is free from false ego and instead acts from the platform of true ego, i.e., understanding oneself to be an insignificant part and parcel of Krishna. One also carries a proper understanding that one is not the proprietor of one’s possessions. One maintains a non-violent and forgiving disposition toward others. One carries a spirit of renunciation and detachment toward the sense objects.

One brings an inner sincerity in one’s practices, characterized by simplicity, cleanliness, steadiness and self-control. This inner sincerity kindles the development of spiritual conceptions because of which one is always equipped with spiritual knowledge. One is constantly pursuing the philosophical research for the sake of developing the true knowledge, which matures into realization of the Absolute Truth. Naturally, one carries a transcendental outlook in one’s practical life.

There is an ongoing reflection on the miseries associated with birth, death, old age and disease. One is not obsessed by children, spouse, house, etc. One is even-minded in pleasant and unpleasant situations alike. One carefully avoids the association of the general mass of people and keeps oneself secluded to maintain focus in the spiritual life.

Arjuna specifically expresses his desire to know (etad veditum icchāmi) about 6 subjects that come in 3 pairs (BG 13.1):

1. prakṛti [nature] and puruṣa [the enjoyer] (prakṛtiṁ puruṣaṁ caiva)
2. kṣetraṁ [the field] and kṣetra-jñaṁ [the knower of the field] (kṣetraṁ kṣetra-jñam eva ca)
3. jñānaṁ [the process of knowledge] and jñeyaṁ [the object of knowledge] (jñānaṁ jñeyaṁ ca)

Krishna first explains the second pair – the field (kṣetraṁ) and the knower of the field (kṣetra-jñaṁ). This (idaṁ) body (śarīraṁ) is called (ity abhidhīyate) the field (kṣetram), and one who knows this body (etad yo vetti taṁ) is called (prāhuḥ) the knower of the field (kṣetra-jña) by those who are learned (iti tad-vidaḥ). (BG 13.2)

And (ca), we should understand (viddhi) that Krishna (māṁ) is also (api) the knower (kṣetra-jñaṁ) in all fields (sarva-kṣetreṣu). This clearly brings out the fact that our position and Krishna’s position are constitutionally different, and therefore, the theory of unification of the individual knower (soul) and the super-knower (Supersoul) at any point in time is a myth – we are individual knowers of our fields (bodies) and Krishna is the ultimate knower of all fields (bodies). According to Krishna (mataṁ mama), the knowledge of the field and its knower (kṣetra-kṣetrajñayor jñānaṁ) is what is referred to as knowledge (yat taj jñānaṁ). (BG 13.3)

After unveiling the two knowers of the fields (or the bodies), Krishna goes on to summarize (tat samāsena me śṛṇu) the field itself (tat kṣetraṁ) – its constitution (yac ca yādṛk ca), transformation (yad-vikāri), and also (sa ca) its source (yataś ca yat), as well as (ca) who empowers it (yo yat-prabhāvaś). (BG 13.4) This is sung (gītaṁ) by various sages (ṛṣibhir bahudhā) in diverse varieties of Vedic hymns (chandobhir vividhaiḥ pṛthak). And, it is especially (caiva) concluded (viniścitaiḥ) in the Vedānta-sūtra (brahma-sūtra-padaiś) with rational cause and effect relationships (hetumadbhir). (BG 13.5)

The gross elements (mahā-bhūtāny), false ego (ahaṅkāro), intelligence (buddhir), the unmanifested (avyaktam), the eleven senses [10 senses + the mind] (indriyāṇi daśaikaṁ ca), the five sense objects (pañca cendriya-gocarāḥ), desire (dveṣaḥ), hatred (icchā), happiness (sukhaṁ), distress (duḥkhaṁ), the combination (saṅghātaś), consciousness (cetanā), and convictions or willpower (dhṛtiḥ) – this (etat), in summary (samāsena), is called (udāhṛtam) the field of activities (kṣetraṁ) along with its transformations (sa-vikāram). (BG 13.6-7)

In other words, the field of activities is constituted by 24 elements – 5 gross elements (earth, water, fire, air, and ether), 10 gross senses (5 knowledge-gathering senses – eyes, nostrils, ears, tongue, and skin, and 5 working senses – hands, legs, mouth, anus, and genitals), 5 sense objects (sight, smell, sound, taste, and touch), mind, intelligence, false ego, and the unmanifested mahat-tattva (the warehouse of material elements). The interaction of these 24 elements leads to the transformation of the field, which are summarized as desire, hatred, happiness, distress, their combination, consciousness, and willpower.