This verse talks about the divine nature and the omnipresence of Krishna’s cosmic form. Krishna emphasizes that although He pervades and supports all living beings, He is not limited or confined to them. Lord Krishna's divine form, which encompasses the entire universe, cannot be perceived through ordinary senses. It transcends the physical realm and exists beyond the material manifestation. He encourages Arjuna to behold His divine Yoga, which refers to the underlying cosmic order and the divine principles governing creation, preservation, and destruction.

By stating that His form is not situated in the visible beings, Lord Krishna highlights the transcendental nature of His existence. While He supports and sustains all living entities, He remains detached and unaffected by their actions and experiences. This underscores the concept of divine omnipresence, where the Supreme Being permeates every aspect of creation while simultaneously existing beyond it.

The term "Bhootabhrit" refers to the sustainer of all living beings, indicating Lord Krishna's role as the upholder of cosmic order and the source of life. Despite His omnipresence and role as the sustainer, He remains distinct from the individual beings and maintains His own divine identity.

Lord Krishna's statement serves to remind Arjuna of the profound mystery and majesty of the divine. It encourages him to transcend the limited understanding of the material world and recognize the eternal presence of the Supreme Being in all aspects of existence. Through this revelation, Arjuna gains insight into the divine nature of Lord Krishna and the interconnectedness of all living beings within the cosmic order.