B.G 11.37

कस्माच्च ते न नमेरन् महात्मन् गरीयसे ब्रह्मणोऽप्यादिकर्त्रे। अनन्त देवेश जगन्निवास त्वमक्षरं सदसत्तत्परं यत् ॥३७॥

Why should they not bow to you, O one with great-essence, who is greater even than Brahmā and the original creator? O infinite one, lord of gods, refuge of the universe, you are the imperishable — that which is beyond both being and non-being.

Gīta Bhāshya 11.37

Why "rightly" the world is engaged in the glorification of the lord is explained starting from this verse. He is complete and the essence, therefore the 'mahātmā', i.e. great essence. He is that which obtains, He is that which takes, He is that which enjoys objects here, and He is that which is of constant nature — therefore He is called the 'ātmā'. Indeed, the universe is of the nature of being and non-being. That, 'mahātmā', i.e. supreme being, is beyond both.

कथं स्थाने इति तदाह - कस्मादित्यादिना॥

How is it 'rightly so' (from the previous verse), is explained beginning with 'kasmāt', i.e. Why, verse.

पूर्णश्चासौ आत्मा च इति महात्मा।

He is complete and the essence, therefore the great essence.

"यच्चाप्नोति यदादत्ते यच्चात्ति विषयानिह। यच्चास्य सन्ततो भावः तस्मादात्मेति भण्यते॥"

"He is that which obtains, He is that which takes, He is that which enjoys objects here, and He is that which is of constant nature — therefore He is called the 'ātmā'."

इति।

-stated thus (in Mahabharata).

तत्परं सदसतः परम्।

That (supreme being) is beyond being and non-being.

"असच्च सच्चैव यद्विश्वं सदसतः परम्॥"

"That which is the universe, is indeed, being and non-being — It (supreme being) is beyond both."

इति च भागवते ॥३७॥

- stated thus as well in the Bhāgavata.