(39) Kṛṣṇa – Three guna deceives the whole universe. My Maya is indeed difficult to overcome. I’m not visible to all because of Yog Maya. Foolish think of me as manifested, whereas I am unmanifested, imperishable, unborn. I’m visible to him who seeks refuge in me.
(40) Evildoers, foolish, those whose knowledge is carried away by Maya, deluded, do not seek refuge in me. Those, whose knowledge is carried away by desires, take refuge in other gods and perform various rites. But fruits gained by such people are temporary.
(41) Four kinds of people worship me: troubled, curious, a man of knowledge, and wealth seekers. Of all, the man of knowledge is dear to me, I am dear to him. Established in Yog, he has single-minded devotion to me and is my ātman. At the end of many births, he realizes all is Kṛṣṇa.
(42) In my supervision, Prakriti creates all moving & unmoving. For this purpose, the world revolves. All dissolve into my Prakriti at the end of Kalpa, I again set forth them, by my Prakriti, in the beginning. These karmas do not abide me, I remain indifferent, unattached, as it were.
(43) A day of Brahma is a thousand ages so is his night. At the arrival of his day, all manifest to come into the existence from unmanifested and dissolves in it at the arrival of his night. Thus, the same multitude of things come into existence and dissolves, again and again.
(44) A fraction of my eternal ātman takes the form of an individual ātman in the world. Then, residing in Prakriti, it draws itself the senses with the mind (the sixth sense). It experiences objects of senses by using eye, ear, touch, and taste, smell.
(45) Bhagwan resides in the hearts of all beings, causing them to wander by its Maya, in a mechanical way.
(46) When an individual ātman leaves a body, it drags away these senses and mind along with it, the way wind drags away fragrance. The deluded do not perceive it while departing or while it experiences the objects of senses. But, yogin does perceive it.
(47) Kṛṣṇa – all things abide in me like air in the space, but, they do not dwell in me. In the same way, I exist in all unnoticed, also in the world and above it. My ātman is the source of all, it sustains all yet do not abide in them. The world is pervaded by my unmanifested form.
(48) I am the same in every being. Nobody is dear to me, I hate nobody. Not only brahmana, pious devotees, royal sages, but, women, sinful, vaisya, and shudra, can also attain the highest abode when they take refuge in me. Even a very wicked person can attain me with steady devotion.