B.G 11.37

kasmāc ca te na nameran mahātman garīyase brahmaṇo'pyādikartre। ananta deveśa jagannivāsa tvam akṣaraṁ sadasat tatparaṁ yat ॥37॥

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.

kathaṁ sthāne iti tad āha - kasmād ityādinā॥

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

pūrṇaś cāsau ātmā ca iti mahātmā।

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

"yac cāpnoti yad ādatte yac cātti viṣayān iha। yac cāsya santato bhāvaḥ tasmād ātmeti bhaṇyate॥"

"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'."

iti।

-stated thus (in Mahabharata).

tat paraṁ sadasataḥ param।

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

"asac ca saccaiva yad viśvaṁ sadasataḥ param॥"

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

iti ca bhāgavate ॥37॥

- stated thus as well in the Bhāgavata.