While living beings are subject to birth and death, the Supreme Person, known as the transcendental Self or Paramatma, is eternal and imperishable.

Krishna describes the Supreme Person as "Uttama Purusha" or the highest divine being. This denotes the unparalleled greatness and transcendental nature of the Supreme Lord, who exists beyond the limitations of time and space. Unlike individual souls, who are bound by the cycle of birth and death, the Supreme Person is eternal and unchanging.

The term "Paramatma" refers to the universal soul or the divine presence residing within all living beings. Krishna explains that the Supreme Person, as Paramatma, pervades and sustains the entire creation. By entering the three worlds—physical, astral, and causal—the Supreme Person supports and upholds the cosmos, ensuring its smooth functioning and harmony.

Krishna's statement emphasizes the omnipresence and omnipotence of the Supreme Person. As the eternal witness and sustainer of the universe, the Supreme Lord governs all aspects of creation, from the grand cosmic order to the tiniest atom. This divine presence is beyond comprehension and transcends all dualities of existence.

Furthermore, Krishna's teachings in this verse highlight the inseparable relationship between the individual souls (jivatmas) and the Supreme Person (Paramatma). While individual souls are finite and subject to the laws of karma, the Supreme Person is infinite and beyond the influence of material nature. By realizing their connection with the Supreme Person, living beings can attain liberation (moksha) from the cycle of birth and death.

In essence, this verse underscores the divine sovereignty and transcendental nature of the Supreme Person, who sustains and pervades the entire cosmos. It invites seekers to recognize the eternal presence of the Paramatma within themselves and align their consciousness with the divine will. Through devotion and surrender to the Supreme Lord, one can transcend the limitations of the material world and attain eternal bliss and liberation.