Bhagavad Gīta Bhāshya and Tātparya
B.G 7.08
रसोऽहमप्सु कौन्तेय प्रभाऽस्मि शशिसूर्ययोः। प्रणवः सर्ववेदेषु शब्दः खे पौरुषं नृषु ॥८॥
I am the essence in water, O son of Kunti (Arjuna); I am the effulgence of the moon and the sun; I am the sacred syllable Om in all the Vedas; I am the sound in space, and the virility among men.
Gīta Bhāshya 7.08
The lord is the most superior is the 'Knowledge'. Ability to grasp He being the non-hindering cause in every essence grasped by the senses is the 'Special Knowledge'. Pursuing spiritual practice without opposition to 'dharma', free from desire and attachment, is the purpose.
इदं ज्ञानम्। रसोऽहम् इत्यादि विज्ञानम्। अबादयोऽपि तत एव। तथापि रसादिस्वभावानां साराणां च स्वभावत्वे सारत्वे च विशेषतोऽपि स एव नियामकः। न तु अबादि नियमानुबद्धो रसादिः तत्सारत्वादिश्च इति दर्शयति 'अप्सुरसः' इत्यादिविशेषशब्दैः। भोगश्च विशेषतो रसादेः इति च। उपासनार्थं च। उक्तं च गीताकल्पे -
(.... I am the most superior) this is the 'knowledge' (jnana). Statements such as 'I am the essence' pertain to the 'special knowledge' (vijnana). There is no special need to say because of Him only are other non-hindering ordinary entities. The taste, being the innate nature, and being the essences, and also the essence of its innate nature, is specially controlled by Him. The taste and its innate essence are not bound by the general rules of non-hindering, as indicated by adjectives 'essence in water' and so forth. The speciality of the taste is, it is for enjoyment, and so forth. It is also meant for practicing towards spiritual growth. It is stated as follows in the ancient text of Gita-Kalpa:
"रसादीनां रसादित्वे स्वभावत्वे तथैव च। सारत्वे सर्वधर्मेषु विशेषेणापि कारणम्॥
"Of the taste and other properties, the taste is because of its innate nature. In the same way, among all natural properties, the essence is the special cause of that entity.
सारभोक्ता च सर्वत्र यतोऽतो जगदीश्वरः। रसादिमानिनां देहे स सर्वत्र व्यवस्थितः॥
The enjoyer of the essence everywhere is thus the Lord of the Universe. He is established everywhere in the bodies, among the essence, like taste, etc.
अबादयः पार्षदा एव ध्येयः स ज्ञानिनां हरिः। रसादिसम्पत्त्यान्येषां वासुदेवो जगत्पतिः॥"
Indeed, Lord Vishnu, who is the companion of the non-hindering wise, is worthy of meditation. For them he is the Lord of the world, Vasudeva, who possesses qualities such as essence and so forth."
इति।
-stated thus.
"स्वभावो जीव एव च",
"Indeed, the innate nature is of the individual soul only."
"सर्वस्वभावो नियतस्तेनैव किमतः परम्"
"Is it not that Supreme, who regulates the innate nature of everything?"
"न तदस्ति विना यत् स्यान्मया भूतं चराचरम्॥"
"That which is created, moving, and non-moving, does not exist without That."
इति च।
- stated thus as well.
'धर्माविरुद्धः', 'कामरागविवर्जितम्', इत्यादि उपासनार्थम्। उक्तं च गीताकल्पे -
'Not opposed to righteousness', 'free from desire and attachment' - and so forth, are aspects for the purpose of spiritual practice. Following is said in Gita-kalpa ancient text:
"धर्माविरुद्धः कामेऽसौ उपास्यः काममिच्छता। विहीने कामरागादेर्बले च बलमिच्छता। ध्यातस्तत्र त्वनिच्छद्भिः ज्ञानमेव ददाति च॥"
"Those with desire must wish for things that are not opposed the righteousness, wishing to progress in spiritual practices. Those wishing strength must wish for strength devoid of desire and attachment. For those who do not desire, meditating on You gives knowledge alone."
इत्यादि।
- and such statements.
Gīta Tātparya 7.08
The lord is the bestower of essence to every aspect of the world, as He is the cause for the essence of sensations to the senses (five tanmatras).
"सोऽप्सु स्थित्वा रसयति रसनामा ततः स्मृतः। सूर्यचन्द्रादिषु स्थित्वा प्रभानामा प्रभासनात्। वेदस्थः प्रणवाख्योऽसौ आत्मानं यत्प्रणौत्यतः। खे स्थितः शब्दनामाऽसौ यच्छब्दयति केशवः" ॥८॥
"He, situated in water, bestows the taste as its essence and is remembered as the 'rasa', i.e. taste. Being in the sun, moon, and so forth, He is named effulgence because he causes effulgence. Existing in the Vedas, He is known as Om and reveres himself. He is established in space and manifests as sound and thus called 'shabdha', i.e. sound. This is lord Keshava (Krishna)."

...

बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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