Those who attain this supreme destination do not return to the cycle of birth and death (saṁsāra). This indicates liberation from the endless cycle of transmigration and the attainment of eternal bliss and enlightenment. The unmanifest and imperishable refer to the transcendental realm beyond the material world, beyond the realm of manifestation and decay. It is the eternal, formless essence underlying all creation, beyond the limitations of time, space, and causation.

Krishna declares that this ultimate destination is His supreme abode (taddhāma paramaṁ mama). It is the eternal dwelling place of the Supreme Being, the divine realm of absolute bliss and divine presence.

The verse teaches that the ultimate goal of human life is to attain union with the divine, to realize one's true nature as the eternal soul (ātman) and to merge with the supreme consciousness (Brahman). This realization leads to liberation (moksha) from the cycle of birth and death and the experience of eternal peace and bliss.

Krishna emphasizes that reaching this supreme destination is the highest spiritual achievement, surpassing all other goals and aspirations. It is the culmination of the spiritual journey, where the individual soul merges with the universal soul, attaining unity with the divine.

Overall, this verse serves as a profound reminder of the ultimate purpose of life and the eternal quest for spiritual realization and union with the divine. It inspires seekers to strive for the highest goal of self-realization and liberation, transcending the material world and attaining the supreme state of eternal bliss and enlightenment.