What is to be known by the mind so composed? He says: knowing Me, Nārāyaṇa, as the enjoyer of sacrifices and austerities, in the form of the doer of them and in the form of the deity to whom they are offered; the great Lord of all the worlds; the friend of all beings, of all living things, the one who does good without looking for return; the one who lies in the heart of all beings, the overseer of the fruit of all action, the witness of all cognitions: knowing Me so, he reaches peace, the ceasing of all transmigration. Thus ends the fifth 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.

Knowing Me, the enjoyer of sacrifices and austerities, the great Lord of all the worlds, the friend of all beings, he reaches peace; that is, in the very doing of the discipline of action he reaches happiness. 'The great Lord of all the worlds' means the Lord even of all the lords of the worlds, for it is heard, 'Him, the supreme great Lord of lords'. Knowing Me, the great Lord of all the worlds, the friend of all, holding the discipline of action to be the worship of Me, he engages in it happily. This is the meaning; for all engage in the worship of friends.

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

Krishna states what is to be meditated on, with 'the enjoyer'.