Having reached Me, the Lord, having come to My being, they do not attain rebirth, do not come to a fresh arising. What kind of rebirth do they not attain? He gives its qualification: the abode of pain. Birth is the abode, the resort, of pains, those pertaining to the self and the rest; in it the pains find their lodging, so it is the abode of pain. And not only is it the abode of pain; it is also impermanent, of a state that does not stay. Such a rebirth the great souls, the strivers, do not attain, having reached the supreme, the highest perfection, the one named liberation. But those who do not reach Me return again. Do those who reach something other than You return again? It is told.

Having attained Me, they do not again attain birth, the abode of all pain, unsteady; for these great souls, of great mind, who have the knowledge of My own nature as it truly stands, gaining, by an exceedingly great love for Me, no holding-up of themselves without Me, their minds attached to Me, having Me for their resort, having worshipped Me, have attained Me, who am of the form of the supreme consummation. The Lord then states the cause of the return of those who have gained the goal of lordship, and of the no-return of those who have attained the Blessed One.

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

Krishna praises the attaining of Him, with 'having come to Me'. The ground given there is 'they have reached the supreme perfection'.