After explaining the how and the why of incarnations in general, Krishna declares that those who, by constant contemplation upon this fact, understand the Divine birth and activities of the Lord, end their limitations and reach Godhood. That it is not a mere understanding or knowing that is indicated here is clear from the very words, “IN TRUE LIGHT” (Tattwatah), that is, we have to experience subjectively how and when the Supreme Atman takes Its Avatara in us. Today, no doubt, individually, we live as limited mortal brutes, but, at certain moments, when we are entertaining pure selfless “desires,” the very same Spark-of-Life in us comes to manifest a divine potency and a celestial dash.
The stanza also subtly indicates that for one’s spiritual development, the practice of Upasana of the blissful form of the Lord is as efficient a method as meditation upon the formless-Self. There are some professional Vedantins who cannot accept the concept of the Lord having an embodiment. They are merely barking at a shadow. To one who is practising sincerely and whole-heatedly, the goal is equally available whether it is through the Upasana of the Truth with a form (Saguna), or without any form (Nirguna).
Krishna is indicating here the Supreme State-of-Perfection, the State-of-Existence from where “ONE IS NOT BORN AGAIN.” In the earlier Vedic literature the State-of-Godhood is described as the “State-of-Deathless-ness” (Amaratva), while in the later Vedic literature we find a slow change-over, and the Eternal is explained as the State from which “ONE IS NOT BORN AGAIN” (Ajah). The evolution of this concept clearly indicates the intellectual development in this country at that time. When a society is immature, its members are afraid of death; but as they grow and evolve, it is not death that frightens them so much as the possibility of a new birth, for, it starts a new lease of agonising existence in imperfect environments.
It is evident that the ‘State-of-Deathless-ness’ is itself the ‘State-of-Birthless-ness,’ because death can come only to that which is born. And yet, the change in expression declares the maturity that was gained by the Vedic-students of that period.
THIS PATH OF SALVATION IS NOT ONE MERELY REASONED OUT BY KRISHNA TO SUIT HIS PRESENT PURPOSE, BUT IT WAS WALKED EVEN IN ANCIENT TIMES: