This verse clarifies the fundamental principle of divine omnipresence and cosmic unity, emphasizing Krishna's all-encompassing nature as the supreme reality beyond the manifested universe. It inspires devotees to recognize the divine presence permeating all of creation and to surrender to the eternal source of existence with reverence and devotion. Krishna reveals His divine nature as the origin and dissolution of the entire universe. He declares that all beings emanate from Him and merge back into Him, highlighting His omnipotent and omnipresent existence.

Krishna begins by instructing Arjuna to recognize the source of all beings (etadyonīni bhūtāni). He explains that everything in existence, from living beings to inanimate objects, originates from Him. By stating "all these," Krishna emphasizes the comprehensive and inclusive nature of His divine manifestation, encompassing the entirety of creation.

Next, Krishna declares Himself as the source (prabhavaḥ) and dissolution (pralayaḥ) of the entire universe (kṛtsnasya jagataḥ). He asserts His divine role in the creation, sustenance, and destruction of the cosmos, signifying His supreme authority and control over the cosmic order.

The term "prabhavaḥ" denotes Krishna's role as the origin or generator of all existence. He is the ultimate source from which all beings and phenomena arise, implying His transcendental power and creative force that underlies the manifestation of the universe. Conversely, "pralayaḥ" signifies Krishna's function as the dissolution or absorber of the universe. He orchestrates the cosmic cycles of creation, sustenance, and destruction, symbolizing the cyclical nature of existence and the eventual return of all beings to their divine source.