I am the Self, the inmost Self, O Guḍākeśa. 'Guḍākā' is sleep; the lord of it is 'guḍākeśa', the conqueror of sleep; or else it means one of thick (ghana) hair. Abiding in the heart of all beings, in the inner heart of all beings, I am the Self, the inmost Self, ever to be meditated upon; and for one not able to do that, I am to be thought upon in the dispositions to follow; for I alone am the beginning of beings, their cause, and likewise the middle, their continuance, and the end, their dissolution. And thus I am to be meditated upon.

I am abiding, as the self, in the heart, the inner seat, of all beings, who are My body. For the self is by its very nature the support, the governor, and the owner of the body. So it will be said, 'I am seated in the heart of all; from Me are memory, knowledge, and their loss', and 'the Lord, Arjuna, stands in the heart-region of all beings, whirling all beings, mounted on the machine, by His maya'. And it is heard, 'he who, abiding in all beings, is within all beings, whom all beings do not know, whose body all beings are, who governs all beings from within, he is your self, the inner ruler, the immortal', and 'he who, abiding in the self, is within the self, whom the self does not know, whose body the self is, who governs the self from within, he is your self, the inner ruler, the immortal'. Thus, abiding as the self of all beings, I am their beginning, their middle, and their end, that is, the cause of their origination, standing, and dissolution. This is the meaning. Thus, having set forth that the Blessed One's abiding as the self in all things that are His glory is the ground for the grammatical co-ordination, here and there, of this and that word with Him, the Lord points out particular glories with grammatical co-ordination; for, the Blessed One abiding as the self, all words come to rest in Him alone, as the words 'god', 'man', 'bird', 'tree', and the rest, while they set forth bodies, come to rest in this and that self. The Blessed One's abiding as the self of this and that thing is itself the ground for the co-ordination of this and that word with Him; so it will be said, at the conclusion of the glories, 'there is no thing, moving or unmoving, that could be without Me', the statement of the non-existence-apart-from-Me of all things. And that non-existence-apart is by being-governed, as taught at the opening in 'from Me everything sets going'.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.