Why indeed this should be declared with particular illustrations! The reason is as follows:

—“All existing entities in the universe possesses the properties of Sattva (harmony), Rajas (activity) and Tamas (inertia) in the forms of their bodies, senses, objects of enjoyment and their causes —

know them all to have originated from Me alone, and they abide in Me alone, as they constitute My ‘corporeality’.

I am not in them in so far as I do not depend on them for My existence at any time.

In the case of sentient beings, though, the physical body depends for its existence on the Self. The Self in turn depends on the physical body for its embodiment.

In My case, however, there is no need for any assistance in my “embodiment.” They [all entities] merely serve the purpose of My Līlā” [cosmic recreation] —this is the meaning.

“रसोऽहं इत्यादि विज्ञानम् | अवादयोऽपि तत एव | तथाऽपि रसादिस्वभावानां रसाणां च स्वभावत्वे रसत्वे न विशेषतोऽपि स एव नियामकः | नत्ववादिनियमानुवद्धो रसादिस्तत्पारत्वादिश्च इति दर्शयति अप्सु रस इत्यादि शब्दैः | भोगश्च विशेषतो रसादेः इति च | उपासनार्थं च |” - I am the Essence, thus the supra-sensory Wisdom (विज्ञान). What is narrated later is the greatness of the Lord. Even then, the inherent nature like essence and also the substance being natural attributes or substance is mentioned as special supervision of the Lord. The fact that attributes like substance do not come on their own in the water therefore, substance is shown by using special words like essence in the water. More than the water it is the essence in the water that is represented by the Lord. The same is the case of उपासना, spiritual practice.

“रसादिनां रसादि त्वे स्वभावत्वे तथैव च | सारत्वे सर्वधर्मेषु विशेषणापि कारणम् | सारभोक्ता च सर्वत्र यतोऽतो जगदीश्वरः | रसादिमानिनां देहे स सर्वत्र व्यवस्थितः | अवादयः पार्पदा एव ध्येयः स ज्ञानिना हरिः | रसादिसम्पत्त्याऽन्येषां वासुदेवो जगत्पतिः || इति |” - The essence in flavours and their inherent attribute are due to special reason of its Dharma. The enjoyer of the essence is always the Lord of the Universe, dwelling in all bodies as essence. The presiding deities sheltered in water etc. are but the reflection of the Lord. Sri Vasudeva who is Lord of the worlds, therefore, should be sought by those who seek the essence of the things. Inherent nature, the Jiva are an in this manner (due to the grace of the Lord), thus in Gita-Kalpa.

“स्वभावो जीव एव च | सर्वस्वभावो नियतस्तेनैव किमतः परम् | न तदस्ति विना यत् स्यान्मया भूतं चराचरम् | इति च | धर्माविरुद्धः कामरागविवर्जितम् इत्याद्युपासनार्थम् ||” - All inherent natural tendencies are as ordained by the Lord. There is nothing whatsoever without My essence in animate or the inanimate creatures. Also thus has been spoken. For the sake of spiritual practice desires which are not contrary to Dharma, renunciation of desires and attachments have been recommended.

“धर्माविरुद्धाकामेऽसावुपास्यः काममिच्छता | विहीने कामरागादेर्वले च बलमिच्छताम् | ध्यातस्तत्र त्वनिच्छदिभजानमेव ददाति सः || उक्तं च गीताकल्पे ||” - The desires, not contrary to Dharma, should be sought by the aspirant Strength, without the powerful influence of desires and without attachment, should be sought Then by His Win alone the awareness win be attained, thus in Gita-Kalpa.

“पुण्योगन्धः इति भोगापेक्षया च | तथापि श्रुतिः - पुण्यमेवामुं गच्छति, ऋतं पिवन्तो मुकुतस्य लोके इत्यादिका | ऋतं च पुण्यं - ऋतं सत्यं तथा धर्मः मुकुतं चाभिधीयते इत्यभिधानात् | ऋतं तु मानसो धनः सत्यं स्यात् सम्प्रयोगगः || इति च | न च अनन्त्यो अभिचाकशीति, अन्यो निरन्तोऽपि वलेन भूयान् | इत्यादि विरोध स्थूलाननोक्ते ||” - The pure fragrance, thus to show expectation of enjoyment. Thus in scriptures, the merits alone reach Him. In the World of meritorious, ऋत (cosmic law) alone is enjoyed. ऋत is that which is meritorious. ऋत, सत्य and धर्म are the auspicious actions that are followed due to such statements. ऋत is attribute of the Mind; सत्य Truth is what one puts in practice.

“अह च सूक्ष्माशनं - प्रविविक्ताहारतर इवैष भवत्यस्मच्छारीरादात्मनः | इति | न चात्र जीव उच्यते | शारीरात्मनः | इति भेदाभिनानात् | स्वप्नदिश्च शरीर एव | शारीरस्तु त्रिधा भिन्नो जाग्रदादिष्ववस्थिते इति वचनाद् गारुडे ||” - Even though not enjoying, He still illuminates and the other one even though devoid of food, is still powerful, in such statements there is no contradiction. In this verse the jiva is not mentioned because of reference earlier to the आत्मा being endowed with a body as in a dream state. In this verse the jiva is not mentioned because of reference earlier to the आत्मा being endowed with a body as in a dream state, thus in Garuda Purana.

“अस्मात् - अस्मात् इतिश्वरनिवृत्त्यर्थः | शारीरी तावुभौ ज्ञेयौ जीवेश्चेश्वरसंज्ञितः | अनादि वन्धनस्त्वेको नित्यमुक्तस्तथाऽपरः | इति वचनाद्वैये ||” - By the word अस्मात् - the Lord alone is referred. The body is assumed both for the Jiva as well as for the Lord. One is with the eternal bondage; while the Supreme one is ever liberated, thus in Narada Puraana.

“भेदाश्रुतेच्छ | सति गतन्तरे पुरुषभेदं एव कल्प्यो नत्ववस्थाभेदः | आह च - प्रविविक्तभृग् यतो ह्यस्माच्छारीरात् पुरुषोत्तमः | अतोऽभोक्ता च भोक्ता चस्थूलाभोगत् स एव तु || इति गीताकल्पे ||” - The distinction is clarified in the Scriptures. The distinction in persons also should be imagined and not from their forms. The enjoyment by Purushottama is distinctive than that of the Jiva. He is the enjoyer as well as the non-enjoyer. But He is not the enjoyer of the gross forms”, thus in Gita-Kalpa.

“सोप्यु स्थित्वा रमयति रसनामा ततः स्मृतः | सूर्यचन्द्रादिदिषु स्थित्वा प्रभानामा प्रभासनात् || वेदस्थः प्रणवाख्योऽसावात्मान यत् प्रणोत्यतः | स्वे स्थितः शब्दनामाऽसौ सच्छब्दयति केशवः ||” - Dwelling in water as the essence, he (the Lord) is known as the essence thereof. Dwelling in Sun and Moon as light, He is known as the Illumination. Dwelling in Vedas as the very Self, He is praised as pranava. Dwelling in Space as the sound, Keshava is known as the Word.

“पुण्यापुण्यं गन्धयति स्वयं पुण्यो धरास्थितः | तेजयत्यग्निसंस्थं सन्मृतस्थो जीवनप्रदः | तपस्विस्थस्तपयति व्यञ्जनाद् बीजसञ्जितः | बोधनाद् बुद्धिनामाऽसौ बुद्धिमस्तु व्यवथितः ||” - Abiding in the earth, only as meritorious, He causes both the merits as well as the demerits. Abiding in fire, He is known as Energy. Abiding in the human beings, He is known as giver of life. Abiding in austerity, He is known as intense dedication. By manifesting, He is the Seed. Abiding in wise men, He is Wisdom.

“नित्यपूर्णवलत्वात्तु वलं कामविवर्जितम् | अगगजवलश्चैव स्थानेभ्योऽन्येष्वायोजनात् || एतादृशवलात्माऽसौ बलिनां वलदः स्वयम् | वेति पूर्णत्ववाची स्यात् तद्वतेवलमुच्यते || प्रायो हि कामिता अर्थो धर्मं हन्युर्हरिः पुनः | न धर्महानिकृत् किन्तु कामितो धर्मवृद्धिकृत् || धर्मविरुद्धकामोऽतो विष्णुभूतेषु संस्थितः | एवं स सर्वतश्चान्यः स्वतंत्रश्चैव सर्वगः || व्यवस्थैव सर्वेषां सर्वदा सर्वदः प्रभुः ||” - Being devoid of desire and attachments He is eternally endowed with strength. Since He does not use it in wrong places, His strength is non-passionate. Since He grants strength similar to His, He is strength of the powerful ones. Since व symbolizes strength and ल bliss, He is वल, strength itself. Primarily, sensual desires cause decrease in righteousness but do not cause any harm if attuned to Dharma. Sri Vishnu abides in all desires which are not contrary to Dharma. Therefore, Sri Vishnu even when abiding in everything, yet remains distinct from them all and as the Lord of all of them.

8 "I am the sapidity in the Waters, O Son of Kunti; I am the lustre in the Moon and the Sun; amongst all the Vedas (I am) the (syllable) 'Om'; (I am) the sound in Ether and the manhood amongst men. 9 "Pure smell in the Earth as well as brilliance in Fire I am; life in all beings and asceticism amongst the ascetics I am. (33)

And therefore take it, that I am the very essence of sapidity in Water, and of the touch-sense of the Wind, as also the lustre in the Sun and the Moon; I am similarly the pure Smell in the Earth, the Sound in the Ether; I am also the Pranava (the monsyllable 'Om') amongst the Vedas; I am the very essence of manhood in men, and I tell you the truth that I am that very strength, which being the core of individual sense is called *Pourusha* (manhood) (पौरुष). I am that brilliance—that pure form, that is left over, after removing its outer cover called Fire. In this universe, diverse (living) beings come into being in diverse orders, and live their life in their respective, particular ways; some live on wind, some on hay, some live on food, while several others are sustained on water. In this way, the different means of living of all beings appear as being natural and in all these living creatures I dwell as the abiding Self identical in unity of being.

'Puṇyo gandhaḥ pṛthivyām'—The earth is born of subtle

element, smell, stays with it, and merges in it. The earth, is of no importance without pure fragrance, fragrance is a characteristic of earth. So, the Lord declares, 'I am pure fragrance in earth.' The Lord, uses the objective 'puṇya' (pure) in order to explain that naturally there is pure fragrance in the earth. But bad smell is produced, because it becomes polluted.

**'Tejaścāśmi vibhāvasau'**—Combustion is born of subtle element, fire, is inherent in it, and at the end, merges in it. Therefore, in fire combustion is the essence. In fire, if there is no combustion it is useless. So the Lord is that combustion.

**'Jīvanam sarvabhūteṣu'**—Lord Kṛṣṇa declares, 'I am life, in all beings.' All beings possess life-power, by which they are alive. It is because of that power, that man even in sound sleep, remains different from a dead man.

**'Tapaścāśmi tapasviṣu'**—Endurance, in the pairs of opposites, is called austerity (tapa). But real austerity, is that in which a striver remains uniform (unchanged), unaffected in difficulties, which he has to face, in realizing God. This austerity, is an invaluable possession, of ascetics. Without austerity, they cannot be called ascetics. So Lord Kṛṣṇa declares, 'I am, austerity in ascetics.'

**Appendix**—In the creation of the universe God is the agent (doer), God is the cause and God is the effect. Therefore smell and earth, lustre (combustion) and fire, life-power and beings, austerity and ascetic—all of them (cause and effect) are only God. The reason is that Parā and Aparā—both being the power of God are inseparable from Him. Therefore the entire universe which is born by the union of Parā and Aparā is only the manifestation of God.

**'Puṇyo gandhaḥ'**—'Gandha-tanmātrā' (smell-subtle element) is the cause and earth is its effect. By calling the smell pure the Lord means to say that the cause (tanmātrā) is ever pure. Impurity is caused by alteration (modification) in the effect. Therefore as fragrance tanmātrā is pure, similarly sound, touch, colour and

taste—tanmātrās should also be considered pure.

पुण्यः सुरभिः गन्धः पृथिव्यां च अहम्, तस्मिन् मयि गन्धभूते पृथिवी प्रोता । पुण्यत्वं गन्धस्य स्वभावत एव पृथिव्यां दर्शितम् अबादिषु रसादेः पुण्यत्वोपलक्षणार्थम् । अपुण्यत्वं तु गन्धादीनाम् अविद्याधर्माद्यपेक्षं संसारिणां भूतविशेषसंसर्गनिमित्तं भवति । तेजश्च दीप्तिश्च अस्मि विभावसौ अग्नौ । तथा जीवनं सर्वभूतेषु, येन जीवन्ति सर्वाणि भूतानि तत् जीवनम् । तपश्च अस्मि तपस्विषु, तस्मिन् तपसि मयि तपस्विनः प्रोताः ॥

पृथिवीमें मैं पवित्र गन्ध—सुगन्ध हूँ अर्थात् उस सुगन्धरूप मुझ ईश्वरमें पृथिवी पिरोयी हुई है।

जल आदिमें रस आदिकी पवित्रताका लक्ष्य करानेके लिये यहाँ गन्धकी स्वाभाविक पवित्रता ही पृथिवीमें दिखलायी गयी है।

गन्ध—रस आदिमें जो अपवित्रता आ जाती है, वह तो सांसारिक पुरुषोंके अज्ञान और अधर्म आदिकी अपेक्षासे एवं भूतविशेषोंके संसर्गसे है (वह स्वाभाविक नहीं है)।

मैं अग्निमें प्रकाश हूँ तथा सब प्राणियोंमें जीवन हूँ अर्थात् जिससे सब प्राणी जीते हैं वह जीवन मैं हूँ और तपस्वियोंमें तप मैं हूँ अर्थात् उस तपस्वि मुझ परमात्मामें (सब) तपस्वी पिरोये हुए हैं

(7.33) अतएव जल में जो रस है, अथवा पवन में जो स्पर्श है, चन्द्र और सूर्य में जो प्रकाश है, वह मैं ही हूँ।

(7.34) वैसे ही मैं पृथ्वी में स्वभावतः शुद्ध सुगंध हूँ, गगन में शब्द हूँ और वेदों में ओंकार हूँ।

(7.35) नर में जो नरत्व है, अहंकारियों में जो बल है वह पराक्रम मैं हूँ। यह मैं अपना सत्य स्वरूप बताता हूँ।

(7.36) तेज का अग्नि नामक जो ऊपरी आवरण है उसे अलग करते ही जो निजस्वरूप रह जाता है वह मैं हूँ।

(7.37) नानाविधि योनियों में जन्म लेकर प्राणी जो त्रिभुवन में अपनी अपनी उपजीविका के लिए व्यापार करते हैं, (7.38) कोई पवन ही पीते हैं, कोई तृण खाकर जीते हैं, कोई अन्न के आधार पर रहते हैं; कोई जल के आश्रय से रहते हैं,

(7.39) ऐसे प्रत्येक प्राणी का प्रकृति के वश से, जो अलग-अलग जीवन दिखाई देता है, वह सर्वत्र अभिन्नतः एक में ही हूँ।

भावार्थ— मैं पृथ्वी में पवित्र गन्ध, अग्नि में तेज, समस्त प्राणियों में जीवन और तपस्वियों में तप हूँ।

व्याख्या— सबका जीवन अन्न है। अन्न चार प्रकार का होता है—पृथ्वी, जल, तेज और प्राण। पृथ्वी (स्थूल भोग) जो सभी का अन्न है। जल मछली का अन्न है, क्योंकि वह जल के बिना जीवित नहीं रह सकती। तेज चकोर का अन्न है और प्राण समाधिनिष्ठ का। समाधि में प्राण लीन हो जाता है, उस समय ध्यान ही उसका अन्न होता है। अतः अन्न रूप से इन सभी की उपासना होती है।

गर्मी सर्दी और वर्षा को सहना तथा चन्द्रायण आदि व्रत तप कहे जाते हैं। तप का फल भी मुझ से ही प्राप्त होता है।

'पुण्यो गन्धः पृथिव्याम्'-पृथ्वी गन्ध-तन्मात्रासे उत्पन्न होती है, गन्ध-तन्मात्रारूपसे रहती है और गन्ध-तन्मात्रामें ही लीन होती है। तात्पर्य है कि गन्धके बिना पृथ्वी कुछ नहीं है। भगवान् कहते हैं पृथ्वीमें वह पवित्र गन्ध मैं हूँ।

यहाँ गन्धके साथ 'पुण्यः' विशेषण देनेका तात्पर्य है कि गन्धमात्र पृथ्वीमें रहती है। उसमें पुण्य अर्थात् पवित्र गन्ध तो पृथ्वीमें स्वाभाविक रहती है, पर दुर्गन्ध किसी विकृतिसे प्रकट होती है।

'तेजश्चास्मि विभावसौ'-तेज रूप-तन्मात्रासे प्रकट होता है, उसीमें रहता है और अन्तमें उसीमें लीन हो जाता है। अग्निमें तेज ही तत्त्व है। तेजके बिना अग्नि निस्तत्त्व

है, कुछ नहीं है। वह तेज मैं ही हूँ।

'जीवनं सर्वभूतेषु'-सम्पूर्ण प्राणियोंमें एक जीवनीशक्ति है, प्राणशक्ति है, जिससे सब जी रहे हैं। उस प्राणशक्तिसे वे प्राणी कहलाते हैं। प्राणशक्तिके बिना उनमें प्राणिपना कुछ नहीं है। प्राणशक्तिके कारण गाढ़ नींदमें सोता हुआ आदमी भी मुर्दे-से विलक्षण दीखता है। वह प्राणशक्ति मैं ही हूँ।

'तपश्चास्मि तपस्विषु'-द्वन्द्वसहिष्णुताको तप कहते हैं। परन्तु वास्तवमें परमात्मतत्त्वकी प्राप्तिके लिये कितने ही कष्ट आये, उनमें निर्विकार रहना ही असली तप है। यही तपस्वियोंमें तप है, इसीसे वे तपस्वी कहलाते हैं और इसी तपको भगवान् अपना स्वरूप बताते हैं। अगर तपस्वियोंमेंसे ऐसा तप निकाल दिया जाय तो वे तपस्वी नहीं रहेंगे।

परिशिष्ट भाव-सृष्टिकी रचनामें भगवान् ही कर्ता हैं, भगवान् ही कारण हैं और भगवान् ही कार्य हैं। अतः गन्ध और पृथ्वी, तेज और अग्नि, जीवनीशक्ति और प्राणी, तपस्या और तपस्वी-ये सब-के-सब (कारण तथा कार्य) एक भगवान् ही हैं। कारण कि परा और अपरा-दोनों ही भगवान्की शक्ति होनेसे भगवान्से अभिन्न हैं। अतः परा-अपराके संयोगसे पैदा होनेवाली सम्पूर्ण सृष्टि भगवत्स्वरूप ही है।

'पुण्यो गन्धः'-गन्ध-तन्मात्रा कारण है और पृथ्वी उसका कार्य है। गन्धको पवित्र कहनेका तात्पर्य है कि कारण (तन्मात्रा) सदा पवित्र ही होता है। अपवित्रता कार्यमें विकृति होनेसे ही आती है। अतः जैसे गन्ध-तन्मात्रा पवित्र है, ऐसे ही शब्द, स्पर्श, रूप और रस-तन्मात्रा भी पवित्र समझनी चाहिये।