Bhagavad Gīta Bhāshya and Tātparya
B.G 9.13 and 14
महात्मानस्तु मां पार्थ दैवीं प्रकृतिमाश्रिताः। भजन्त्यनन्यमनसो ज्ञात्वा भूतादिमव्ययम् ॥१३॥
mahātmānastu māṁ pārtha daivīṁ prakr̥timāśritāḥ। bhajantyananyamanaso jñātvā bhūtādimavyayam ॥13॥
[महात्मानः (mahātmānaḥ) - great souls; तु (tu) - but; माम् (mām) - Me; पार्थ (pārtha) - O son of Pṛthā (Arjuna); दैवीं (daivīm) - divine; प्रकृतिम् (prakṛtim) - nature; आश्रिताः (āśritāḥ) - having taken refuge in; भजन्ति (bhajanti) - worship; अनन्यमनसः (ananyamanasaḥ) - with undivided mind; ज्ञात्वा (jñātvā) - having known; भूतादिम् (bhūtādim) - the origin of beings; अव्ययम् (avyayam) - the imperishable;]
But the great souls, O Pārtha, taking refuge in the divine Prakṛti, worship Me with undivided minds, having known Me as the imperishable origin of all beings.
सततं कीर्तयन्तो मां यतन्तश्च दृढव्रताः। नमस्यन्तश्च मां भक्त्या नित्ययुक्ता उपासते ॥१४॥
satataṁ kīrtayanto māṁ yatantaśca dr̥ḍhavratāḥ। namasyantaśca māṁ bhaktyā nityayuktā upāsate ॥14॥
[सततम् (satatam) - always; कीर्तयन्तः (kīrtayantaḥ) - glorifying; माम् (mām) - Me; यतन्तः (yatantaḥ) - striving; च (ca) - and; दृढव्रताः (dṛḍhavratāḥ) - firm in vow; नमस्यन्तः (namasyantaḥ) - bowing down; च (ca) - and; माम् (mām) - Me; भक्त्या (bhaktyā) - with devotion; नित्ययुक्ताः (nityayuktāḥ) - ever united (with Me); उपासते (upāsate) - worship;]
Always glorifying Me, striving with firm vows, bowing to Me in devotion, they worship Me, ever steadfast.
Gīta Bhāshya 9.13 and 14
To explain non-devotees as haters of the Lord, attributes of the devotees are described beginning with 'mahātmānaḥ'.
नेतरे द्विषन्तीति दर्शयितुं देवानाह - महात्मान इत्यादिना ॥१३,१४॥
netare dviṣantīti darśayituṁ devānāha - mahātmāna ityādinā ॥13,14॥
[नेतरः (netaraḥ) - the others; द्विषन्ति (dviṣanti) - hate; इति (iti) - thus; दर्शयितुम् (darśayitum) - to show; देवान् (devān) - the devotees; आह (āha) - [the Lord] said; महात्मानः (mahātmānaḥ) - great souls; इत्यादिना (ityādinā) - beginning with 'mahātmānaḥ';]
To show that the others are haters, He speaks of the devotees, beginning with 'mahātmānaḥ'.
Gīta Tātparya 9.13 and 14
The Lord is the most superior, independent, defectless, and has a body of pure consciousness, in all his incarnations. Any other understanding is faulty.
मानुषीं मनुष्यसदृशीम्।
mānuṣīṁ manuṣyasadr̥śīm।
[मानुषीं (mānuṣīm) - resembling a human; मनुष्यसदृशीम् (manuṣyasadṛśīm) - similar to a man;]
'Mānuṣīm' means 'resembling a human form'.
"तन्वा विष्णुरनन्योऽपि स्वाधीनत्वात् तदाश्रितः।"
"tanvā viṣṇurananyo'pi svādhīnatvāt tadāśritaḥ।"
[तन्वा (tanvā) - with body; विष्णुः (viṣṇuḥ) - Viṣṇu; अनन्यः अपि (ananyaḥ api) - though non-different (from the Supreme); स्वाधीनत्वात् (svādhīnatvāt) - due to independence; तदाश्रितः (tadāśritaḥ) - dependent on that (body);]
"Though Viṣṇu is non-different, due to His independence, He assumes dependence on that body."
इति च।
iti ca।
[इति (iti) - thus; च (ca) - and;]
- stated thus as well.
"ब्रह्मरुद्ररमादीनां साम्यदृष्टिरनन्यता। प्रादुर्भावगतस्यापि दोषदृष्टिरपूर्णता॥ धर्मदेहावतारादेर्भेददृष्टिश्च सङ्करः। अवतारेष्विति ज्ञेयमवज्ञानं जनार्दने॥ सर्वं मोघं शुभं तस्य योऽवजानाति केशवम्। अवरं याति च तमः प्रादुर्भावगतोऽप्यतः॥ ज्ञेयः केवलचिद्देहो विदोषः पूर्णसद्गुणः॥"
"brahmarudraramādīnāṁ sāmyadr̥ṣṭirananyatā। prādurbhāvagatasyāpi doṣadr̥ṣṭirapūrṇatā॥ dharmadehāvatārāderbhedadr̥ṣṭiśca saṅkaraḥ। avatāreṣviti jñeyamavajñānaṁ janārdane॥ sarvaṁ moghaṁ śubhaṁ tasya yo'vajānāti keśavam। avaraṁ yāti ca tamaḥ prādurbhāvagato'pyataḥ॥ jñeyaḥ kevalaciddeho vidoṣaḥ pūrṇasadguṇaḥ॥"
[ब्रह्मरुद्ररमादीनां (brahma-rudra-ramādīnām) - of Brahmā, Rudra, Rāma, and others; साम्यदृष्टिः (sāmyadṛṣṭiḥ) - the view of equality; अनन्यता (ananyatā) - non-distinction; प्रादुर्भावगतस्यापि (prādurbhāvagatasya-api) - even of one who has appeared (as an incarnation); दोषदृष्टिः (doṣadṛṣṭiḥ) - perception of fault; अपूर्णता (apūrṇatā) - is incompleteness; धर्मदेहावतारादेः (dharma-deha-avatārādeḥ) - of the divine-body incarnation, etc.; भेददृष्टिः (bhedadṛṣṭiḥ) - vision of difference; च (ca) - and; सङ्करः (saṅkaraḥ) - confusion; अवतारेषु (avatāreṣu) - in the incarnations; इति (iti) - thus; ज्ञेयम् (jñeyam) - should be known; अवज्ञानम् (avajñānam) - disrespect; जनार्दने (janārdane) - towards Janārdana (Viṣṇu); सर्वं (sarvaṁ) - all; मोघं (moghaṁ) - futile; शुभं (śubhaṁ) - auspicious (deeds); तस्य (tasya) - of him; यः (yaḥ) - who; अवजानाति (avajānāti) - disrespects; केशवम् (keśavam) - Keśava (Viṣṇu); अवरं (avaraṁ) - inferior; याति (yāti) - goes to; च (ca) - and; तमः (tamaḥ) - darkness (ignorance or hell); प्रादुर्भावगतः (prādurbhāvagataḥ) - even one who has taken form; अपि (api) - even; अतः (ataḥ) - therefore; ज्ञेयः (jñeyaḥ) - should be known; केवलचिद्देहः (kevalaciddehaḥ) - one whose body is pure consciousness alone; विदोषः (vidoṣaḥ) - faultless; पूर्णसद्गुणः (pūrṇasadguṇaḥ) - possessing all auspicious qualities fully;]
One who sees equality between Brahmā, Rudra, Rāma, and others, or who sees faults in the manifested form, is incomplete in understanding. To see difference in the divine body incarnation is confusion; such vision in incarnations is to be known as disrespect towards Janārdana. All auspicious acts of one who disrespects Keśava are futile; he goes to a lower darkness. Therefore, the Lord who has manifested should be known as one whose body is pure consciousness, faultless, and full of perfect qualities.
इति च भविष्यत्पर्वणि ॥११-१४॥
iti ca bhaviṣyatparvaṇi ॥11-14॥
[इति (iti) - Thus; च (ca) - and; भविष्यत्पर्वणि (bhaviṣyat-parvaṇi) - in the Bhaviṣyat Parva (of the Mahābhārata); ]
- stated thus in the Bhaviṣyat Parva (of the Mahābhārata).

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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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