Of creations, of bringings-forth, I am the beginning and the end and the middle too; I am the arising, the continuance and the dissolution, O Arjuna. At the opening it was said that I am the beginning and the end of beings, of those that have a soul lodged in them; here, however, the distinction is that I am so of every creation, of the mere fact of creation. Of sciences I am the science of the Self, since it has liberation for its purpose and so is the chief. Of those who dispute I am disputation, since it is the cause of settling the truth of a matter and so is the chief; and so I am that. By way of the disputant, of the kinds of speaking, disputation, wrangling and cavil, it is disputation that is taken here by the word 'of those who dispute'.

'Creations' are what is created; of them I am the beginning, the cause; that is, of all the creatures ever being created, here and there, the creators are I myself. This is the meaning. Likewise the end: of all things ever being withdrawn, here and there, the withdrawers too are I myself. And likewise the middle, the protecting: of all things ever being protected, the protectors too are I myself. This is the meaning. Among the knowledges that are means to the good, the knowledge of the adhyatma, which is the means to the highest good, I am. Of those who carry on disputation, idle wrangling, and the rest, the discussion that is set going for the settling of the truth, that I am.

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.