Whatever is visible is not all. From the point of view of utility all that is good, but that it is all-is not true. In the various objects what is the essence, is to be first seen and grasped! Then behind it who is the power or substratum is to be understood. The reality would then be grasped. The mind will not be entangled in appearances; it will reach the reality. The significant clarification of this fact is found in this verse:

The essential quality of water is taste. Water can be consumed and utilized, but the sight should be centred on what the real essence in it is. The Blessed Lord says that I am the taste in the water. Similarly, the radiance of the sun and the moon, that is the special light which emanates from them is not their own but that of the Supreme. The true essence of the Vedas 'Pranav' is 'Omkar'. If from the Vedas Omkar is taken away then the Vedas will become devoid of substance and importance. This Pranav is also a form of the Lord and it is the essence of the sound in the ether. This sound the Lord says He is Himself and similarly He is also the manhood in the man. That one should not develop the arrogance of manhood, this thought is necessary:

The inspiration from the Gita is meant to change way to look at things. Lest the vision should be limited to the sensual objects. The vision should reach the essential Truth Principle, the Supreme; for this reason significant are these expressions of the Gita! Whatever is the spirit of anything, is Divine Himself. The pure essence of the earth is given by the Lord. It is pure as it is not influenced by worldly objects. The earth is the Mother and its scent is its essential quality. Similarly, the essential quality of fire is brilliance; without it the fire has no existence-the Blessed Lord says that the pure scent of the earth and the brilliance of the fire I am Myself.

'Jivanam sarvabhutesu' the life-force of all beings is the Divine Himself. Reflect whoes power is it which keeps this body made up of flesh, bones and skin activated? Who is the one who keeps functional the respiration, heart beat and blood circulation even in deep sleep? The Lord says that this is the life-force of beings and that I am. Often the arrogance is awakened amongst ascetics that we have undertaken severe austerities...we have accomplished such and such feats in austerities. Bring into memory this inspiration from the Gita-'tapascasmi tapavisu! I am the austerity of the ascetic. Then austerity will become the special delight of life. The divine spirit will become mingled in the austerity; then where and how will arise arrogance? The vision will be centred in the divine spirit. This is what is desired by the preacher of the Gita. For this reason, the Lord is carrying forward this order.