B.G 18.20

sarvabhūteṣu yenaikaṃ bhāvamavyayamīkṣate। avibhaktaṃ vibhakteṣu tajjñānaṃ viddhi sāttvikam ॥20॥

The knowledge by which one perceives the single immutable essence, undivided in the divided, know that knowledge as 'sāttvik' i.e. pure.

Gīta Bhāshya 18.20

The phrase 'ekaṁ bhāvaṁ' i.e. 'single essence', refers to Lord Vishnu.

ekaṁ bhāvaṁ viṣṇum ॥20॥

The phrase 'ekaṁ bhāvaṁ' i.e. 'single essence', refers to Lord Vishnu.

Gīta Tātparya 18.20

The Lord Vishnu is all-pervading, yet separate from the inert-insentient, the bound beings, and the liberated ones. He operates among them through the gradation and distinction of living beings and through their interaction with each other. The knowledge that is directly the cause of liberation is declared to be pure, characterized by a proper understanding of the attributes of both the inert and the living beings, and that of Lord Vishnu.

"astitvād bhūtanāmabhyaḥ sarvajīvebhya eva ca। muktebhyopi pṛthaktvena viṣṇoḥ sarvatragasya ca॥

"From existence to all beings, including the liberated ones, separately, Vishnu is all-pervading.

aikyena ca svarūpāṇāṃ prādurbhāvādikātmanām। tāratamyena jīvānāṃ bhedenaiva parasparam॥

Through unity and the manifestation of forms starting with the beings, and through the gradation and distinction of living beings, they interact with each other.

jaḍebhyaścaiva jīvānāṃ jaḍānāṃ ca parasparam। tebhyo viṣṇośca samyak tallakṣaṇajñānapūrvakam। jñānaṃ sāttvikamuddiṣṭaṃ yat sākṣāt mokṣakāraṇam॥"

The knowledge that is directly the cause of liberation is declared to be pure, characterized by a proper understanding of the attributes of both the inert and the living beings, and that of Lord Vishnu."