Bhagavad Gīta Bhāshya and Tātparya
B.G 12.01
Arjuna said:
Among those who constantly worship you engaged in devotional service (bhaktāḥ), and those who worship the imperishable unmanifest, i.e. unmanifest insentient principle, Prakrti, who are the most knowledgeable in Yoga?
Gīta Bhāshya 12.01
This chapter explains the means to worship the Lord, indeed considered a means of liberation, having shown its superiority over the worship of the Unmanifest insentient principle, Prakrti. 'avyaktam' - unmanifest insentient principle that is beyond 'mahat'. Here, 'mahat' refers to the ego principle and manifest insentient principle. Prakrti is also known by terms 'Shri', the feminine principle, and 'akṣaram', the imperishable. The term 'paraṁ', the one beyond, is none but the supreme Brahman who has auspicious attributes, but has no material form.
Having shown the superiority of worship of the Lord over worship of the unmanifest, the means for that is explained in this chapter.
That worship also is indeed considered a means to liberation.
"Dwelling on 'śriyam', i.e insentient principle, they attain immortality. They become truthful, harmonized, and measured in battle."
-stated thus.
"Having known the beginningless, endless, constant One beyond the 'Mahat', i.e. manifest prakrti, one is released from the mouth of death."
- stated thus as well.
The 'avyaktam', i.e. unmanifest is also beyond the 'mahat', i.e. manifest insentient or ego principle — as stated: "the unmanifest beyond the mahat" (Katha Upa 1.3.11), because a higher reference is justified.
"Having worshipped that Śrī known as the unmanifest with devotion, the mortal is liberated from all bonds."
- stated thus in the Sāmaveda, Āgniveśya branch.
And her great glory is declared in the Vedas.
"The four-plaited, well-adorned young woman, resembling ghee, weaves the ritual acts. In her, the winged virile ones sat, where the gods held their share of offerings."
- stated thus.
"I move with the Rudras and the Vasus; I move also with the Ādityas and the Viśvadevas."
Beginning thus —
"I am the queen, uniter of the Vasus, the knower, the foremost among the sacrificers. Me the gods set forth in many places, dwelling richly, entering richly. Through me one eats food, sees, breathes, hears speech. Those ignorant of me perish. Hear, O hearer, what I say with faith to you."
"Whom I desire, him I make fierce, a priest, a seer, a wise one. I stretch the bow for Rudra; I shoot the arrow at the brahman-hater — indeed to slay."
"I generate the father on the head of this being. My womb is in the waters, within the ocean. He became extended beyond the heavens and beyond this wide earth by his greatness."
- And so on.
"Favored by you, one becomes a sage, O goddess; by you, a brahman loses his glory — and by you too."
- stated thus as well.
A doubt may arise in someone. Therefore, even though he knows, he asks for the sake of knowledge through subtle reasoning in 'evam' verse.
By the word 'evam', forms of seen and heard, such as "performer of My actions" are referred to. The unmanifest is the Prakrti. The common usage is "beyond the 'mahat' is the unmanifest".
"That which is unmanifest with three qualities, eternal, of the nature of existent and non-existent — they call it the chief cause, 'Prakrti', undifferentiated yet appearing as differentiated."
- stated thus as well in the Bhāgavata.
And that is also known as 'akṣaram', the imperishable—
"He who is beyond 'akṣaram', the imperishable, is the Supreme."
- states Vedic testimonials.
The 'paraṁ', the one beyond, is none but the supreme Brahman, and there is no other Lord —
"In the end all the blissful beings end in the lord Vāsudeva, the Brahman who is full of bliss"
-stated thus in the Bhāgavata.
Such a form has been established previously, and worship likewise must be done —
"The Person with a thousand heads, a thousand eyes, a thousand feet"
Beginning thus
"He who knows him thus becomes immortal here; no other path comes to light."
Thus with repetition. The quality of being sun-colored, etc., is not to be accepted as a mere metaphor.
Similarly, in the Sāmaveda, the Saukarāyaṇa teaching it is stated—
"The firm one, son of Prajāpati, approached his father Prajāpati and said —
What is to be called the deliverer by those desiring liberation, the virtuous, freed from sin? How is meditation upon him of true brilliance to be done? Who is the person to be meditated upon — one without hair on the feet?
To him, he said —
This indeed is Viṣṇu, the deliverer, the one with hairless feet. I tell you the meditation on him, who is of true brilliance.
He with endless heads, many colors, golden — he is to be meditated upon. He is of the color of the red sun.
Or dark-hued, he is in the heart, eight-armed, of infinite strength, endless power, the Ancient One."
- And so on.
Due to lord having no material form, this path is stated. The distinction among persons is understood at the beginning of such questions as 'tvāṁ paryupāsate', i.e. "they worship you" and "and those who also worship the unmanifest imperishable."
Gīta Tātparya 12.01

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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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