B.G 7.08

रसोऽहमप्सु कौन्तेय प्रभाऽस्मि शशिसूर्ययोः। प्रणवः सर्ववेदेषु शब्दः खे पौरुषं नृषु ॥८॥

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.

(.... 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:

"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.

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.

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."

-stated thus.

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

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

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

- stated thus as well.

'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:

"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."

- 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).

"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)."