B.G 8.21

अव्यक्तोऽक्षर इत्युक्तस्तमाहुः परमां गतिम्। यं प्राप्य न निवर्तन्ते तद्धाम परमं मम ॥२१॥

avyakto'kṣara ityuktastamāhuḥ paramāṁ gatim। yaṁ prāpya na nivartante taddhāma paramaṁ mama ॥21॥

[अव्यक्तः (avyaktaḥ) - The unmanifest; अक्षरः (akṣaraḥ) - The imperishable; इति (iti) - Thus; उक्तः (uktaḥ) - Is said; तम् (tam) - That; आहुः (āhuḥ) - They call; परमाम् (paramām) - Supreme; गतिम् (gatim) - Destination; यम् (yam) - Which; प्राप्य (prāpya) - Having attained; न (na) - Not; निवर्तन्ते (nivartante) - Return; तत् (tat) - That; धाम (dhāma) - Abode / the essential natural form; परमम् (paramam) - Supreme; मम (mama) - My;]

The unmanifest is called the imperishable; that is said to be the supreme goal. Having attained it, they does not return; that is My ultimate abode, the essential natural form.

Gīta Bhāshya 8.21

The phrase 'Having attained which, they do not return' refers to the context from previous verses. 'avyaktaṁ' - the Supreme lord Viṣṇu. 'Dhāma' - essential true natural form.

अव्यक्तो भगवान्। 'यं प्राप्य न निवर्तन्ते' - इति 'मामुपेत्य' इत्युक्तस्य परामर्शात्।

avyakto bhagavān। 'yaṁ prāpya na nivartante' - iti 'māmupetya' ityuktasya parāmarśāt।

[अव्यक्तः (avyaktaḥ) - The unmanifest; भगवान् (bhagavān) - The Lord; यम् (yam) - Which; प्राप्य (prāpya) - Having attained; न (na) - Not; निवर्तन्ते (nivartante) - Return; इति (iti) - Thus; 'मामुपेत्य' (mām upetya) - "Having reached Me"; इति (iti) - Thus; उक्तस्य (uktasya) - Of what was said; परामर्शात् (parāmarśāt) - By reference;]

The unmanifest reffered here is the Supreme Lord. The phrase 'Having attained which, they do not return' refers to the earlier statement 'Having reached Me' as an implicit reference.

"अव्यक्तं परमं विष्णुम्"

"avyaktaṁ paramaṁ viṣṇum"

[अव्यक्तम् (avyaktam) - The unmanifest is; परमम् (paramam) - Supreme; विष्णुम् (viṣṇum) - Lord Viṣṇu;]

"The unmanifest is the Supreme lord Viṣṇu."

- इति प्रयोगाच्च गारुडे।

- iti prayogācca gāruḍe।

[इति (iti) - Thus; प्रयोगात् (prayogāt) - Due to usage/application; गारुडे (gāruḍe) - In the Garuḍa scripture;]

- used as such in the Garuḍa Purana.

धाम स्वरूपम्।

dhāma svarūpam।

[धाम (dhāma) - Abode; स्वरूपम् (svarūpam) - True nature/essential form;]

The word 'Dhāma' refers to the essential true natural form.

"तेजः स्वरूपं च गृहं प्राज्ञैर्धामेति गीयते।"

"tejaḥ svarūpaṁ ca gr̥haṁ prājñairdhāmeti gīyate।"

[तेजः (tejaḥ) - Radiance; स्वरूपं (svarūpam) - True nature; च (ca) - And; गृहं (gṛham) - Abode; प्राज्ञैः (prājñaiḥ) - By the wise; धाम (dhāma) - Abode; इति (iti) - Thus; गीयते (gīyate) - Is sung/declared;]

"The wise declare that radiance, essential true natural form, and abode are called 'Dhāma'."

इत्यभिधानात् ॥२१॥

ityabhidhānāt ॥21॥

[इति (iti) - Thus; अभिधानात् (abhidhānāt) - Due to the designation/name;]

- such is the declaration (in the ancient Sanskrit dictionary).