B.G 9.18
He is the ultimate goal, the sustainer, the lord, the witness, the abode, the refuge, the friend; the origin, the dissolution, the resting place, the repository, the seed, and the imperishable.
Gīta Bhāshya 9.18
'gatiḥ' - the ultimate goal, as He is sought after by even the seekers of liberation; 'sākṣī' - it is He who directly perceives and witnesses all phenomena in the universe; 'Śaraṇam' - the refuge for one who is fearful of worldly existence; 'nidhānam' - the repository, because at the time of dissolution, the world is kept here by the Prakrti;
He is the goal, i.e. 'Gatiḥ', as He is sought after by even the seekers of liberation. Indeed, this is stated in the Sāma Veda, in the Vāsiṣṭha branch:
"Now, why is He called 'gati'? Because Brahman alone is the goal, indeed, it is attained by those who are free from sin."
- stated thus.
'Sākṣī' means the witness, one who directly sees. Indeed, this is stated in the Bāṣkala branch of the Veda.
"He directly perceived this, that witnesshood is called 'sākṣi'."
- stated thus.
'Śaraṇam' means refuge, the support for one who is fearful of worldly existence.
"He who is the supreme and final goal."
- thus, indeed it is said.
"Nārāyaṇa, the great object to be known, the Self of the universe, the supreme goal."
- stated thus as well.
At the time of dissolution, the world is kept here by the Prakrti - thus, it is the repository, i.e.'nidhānam'.
Indeed, likewise in the various parts of the Ṛg Veda:
"I having the pure vision, even saw the unseen phenomenon of Prakrti placing the universe in the lord during universal dissolution."
- stated thus.