Because I, the inmost Self, am the ground of Brahman, the supreme Self: that in which a thing stands is its ground, and I, the inmost Self, am the ground. Of what kind of Brahman? Of the deathless, the imperishable; of the undecaying, the changeless; and of the everlasting, eternal dharma, the dharma that is knowledge, to be reached by the dharma of the yoga of knowledge; and of happiness, of the nature of bliss, the unfailing, the unstraying. Of that supreme Self, of the nature of the deathless and the rest, of the form of supreme bliss, the inmost Self is the ground; by right knowledge it is determined to be the supreme Self. This is what was said, that he is fit for becoming Brahman (Gītā 14.26). And the power of the Lord by which Brahman engages, sets to work, for the purpose of favouring devotees and the like: that power is Brahman itself, namely I, since power and the holder of power are not different. That is the intent. Or else: since it is named by the word 'Brahman', there is Brahman with distinction; of that Brahman the inmost Self, the distinctionless, am I, no other, the ground, the resort, the ground of the deathless, of undying nature, of the undecaying, free of decay, and of the everlasting, eternal dharma marked as steadfastness in knowledge, and of the happiness born of it, the unfailing, the fixed in oneness. Thus ends the fourteenth chapter in the commentary on the Bhagavad Gītā composed by the most reverend Śaṅkara the Blessed, pupil of the most reverend Govinda the Blessed whose feet are worthy of worship, the venerable wandering ascetic of the supreme order.

The word 'for' is in the sense of a reason; for I, served by the discipline of unwavering devotion, am the foundation of Brahman, the immortal and undecaying, and likewise of the everlasting law, of the surpassing eternal lordship, and of the single-pointed happiness, the happiness to be attained by the man of knowledge, indicated in 'Vasudeva is all' and the rest. Although the word 'everlasting law' speaks of a means, still, since what precedes and what follows are of the form of things to be attained, by their company this too indicates a thing to be attained. What is said is this: since before, from 'this divine, quality-made maya of Mine is hard to pass beyond; those who take refuge in Me alone' onward, the passing-beyond of the qualities, and, preceding it, the attaining of the imperishable, of lordship, and of the Blessed One, were set forth as having the taking-refuge in the Blessed One for their single means, therefore the passing-beyond of the qualities has the single-pointed taking-refuge in the Blessed One for its single means, and the state of Brahman is preceded by that. This is the meaning.

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

He speaks with the word 'of Brahman'; 'of Brahman' means of maya.