He should remember, should ponder upon, the seer, the one of far sight, the all-knowing, the ancient, the age-old, the one who instructs all, the ruler of the whole world, smaller than the small, subtler than even the subtle; the one who is the ordainer, the dispenser, of the whole array of the fruits of action, who apportions them to living beings in their endless variety; whose form is unthinkable, since His form, though it does exist, is fixed in such a way that no one can think it out; of the colour of the sun, of whom the colour, the lustre, is like that of the sun, an ever-conscious radiance; the one beyond the darkness, beyond the dark of delusion marked by ignorance. He who ponders upon Him goes to Him. Further.

Him who is the seer, the all-knowing; the ancient, the most old; the ruler, the governor of the universe; smaller than the small, subtler even than the soul; the bestower of all, the creator of all; of unthinkable form, of an own-form unlike everything else; sun-coloured, beyond darkness, of a divine form not of matter and shared with nothing else; meditating on Him of such a kind at the time of departure, with a mind made unmoving through being well-impressed by the strength of the discipline joined with devotion practised day by day, having placed and fixed the breath between the brows, whoever there, between the brows, remembers the divine Person, attains Him alone, goes to His state of being, becomes of lordship equal to His. This is the meaning. Now the Lord states the manner of remembrance of the seekers of aloneness.

Krishna states what is to be meditated on, with 'the seer'. 'The seer' (kavi) means the all-knowing, by the scripture 'He who is all-knowing' (Mundaka Upanishad 1.1.9), and by the Brahma text, 'you are the seer, because you know all'. 'The upholder' (dhatr) is the doer of upholding and nourishing, from the root 'dudhan', meaning upholding and nourishing (Dhatupatha 3.10); and the scripture says, 'the upholder, the disposer, the supreme, and the witness'. And in the Moksha-dharma, from 'Brahma, the unmoving one' onward, it is said, 'by His grace they go to the goal whose fruit is appointed by Him' (Mahabharata 12.334.35-39). 'Standing beyond the darkness, beyond the unmanifest': there is 'beyond the austerity', and 'the unmanifest is indeed the darkness beyond' in the Pippalada branch, and the scripture 'death indeed is darkness; light is the immortal' (Brihadaranyaka Upanishad 1.3.28).