B.G 7.08

raso'hamapsu kaunteya prabhā'smi śaśisūryayoḥ। praṇavaḥ sarvavedeṣu śabdaḥ khe pauruṣaṁ nr̥ṣu ॥8॥

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.

idaṁ jñānam। raso'ham ityādi vijñānam। abādayo'pi tata eva। tathāpi rasādisvabhāvānāṁ sārāṇāṁ ca svabhāvatve sāratve ca viśeṣato'pi sa eva niyāmakaḥ। na tu abādi niyamānubaddho rasādiḥ tatsāratvādiśca iti darśayati 'apsurasaḥ' ityādiviśeṣaśabdaiḥ। bhogaśca viśeṣato rasādeḥ iti ca। upāsanārthaṁ ca। uktaṁ ca gītākalpe

(.... 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:

"rasādīnāṁ rasāditve svabhāvatve tathaiva ca। sāratve sarvadharmeṣu viśeṣeṇāpi kāraṇam॥

"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.

sārabhoktā ca sarvatra yato'to jagadīśvaraḥ। rasādimānināṁ dehe sa sarvatra vyavasthitaḥ॥

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.

abādayaḥ pārṣadā eva dhyeyaḥ sa jñānināṁ hariḥ। rasādisampattyānyeṣāṁ vāsudevo jagatpatiḥ॥"

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."

iti।

-stated thus.

"svabhāvo jīva eva ca"

"Indeed, the innate nature is of the individual soul only."

"sarvasvabhāvo niyatastenaiva kimataḥ param"

"Is it not that Supreme, who regulates the innate nature of everything?"

"na tadasti vinā yat syānmayā bhūtaṁ carācaram॥"

"That which is created, moving, and non-moving, does not exist without That."

iti ca।

- stated thus as well.

'dharmāviruddhaḥ', 'kāmarāgavivarjitam', ityādi upāsanārtham। uktaṁ ca gītākalpe

'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:

"dharmāviruddhaḥ kāme'sau upāsyaḥ kāmamicchatā। vihīne kāmarāgāderbale ca balamicchatā। dhyātastatra tvanicchadbhiḥ jñānameva dadāti ca॥"

"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."

ityādi।

- 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).

"so'psu sthitvā rasayati rasanāmā tataḥ smr̥taḥ। sūryacandrādiṣu sthitvā prabhānāmā prabhāsanāt। vedasthaḥ praṇavākhyo'sau ātmānaṁ yatpraṇautyataḥ। khe sthitaḥ śabdanāmā'sau yacchabdayati keśavaḥ" ॥8॥

"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)."