Arjuna inquired: O Supreme Person, what is Brahman, and what is the soul? What is action, and what is the worldly plane? What is the celestial plane? O Madhusudan: within the body, who is the agent of sacrifice, and how is He present? And how are You to be known by the self-controlled at the time of death?

The Supreme Lord spoke thus: It is said that Brahman is the imperishable Absolute, and the soul is the living being’s own pure spiritual nature. By action is meant the creative force (or offerings by charity, sacrifice, and austerity, etc., to a demigod), manifesting, through the gross and subtle elements, the bodies of the human and other species of life.

O Arjuna, best of beings, the worldly plane means that which is perishable(such as the body). The celestial plane is the collective universal form which encompasses and governs the demigods; and I am the Lord of sacrifice, present as the Supersoul within the bodies of all living beings, as the sanctioner and rewarder of their actions (of sacrifices, etc.).

One who thinks of Me at the time of death attains to My nature on departing this world. Of this there is no doubt.

O son of Kunti, one who has always thought of a particular object will remember it and attain to it after leaving the body.

Therefore always remembering Me, fight, as it is your natural duty. Thus dedicating your mind and intelligence to Me, you will reach Me. Of this there is no doubt.

O Partha, the yogi who practises meditation with an undeviating mind, always thinking of the effulgent Supreme Person, reaches Him.

He, the Supreme Person, is the all-knowing, beginingless, merciful teacher of devotion unto Himself. Although more subtle that the atom, He is the infinite support of all existence. His form is supramundane, that is, of a humanlike feature, yet He is self-illuminating and all-illuminating like the sun. He is transcendental to illusion. One whose mind is fully focused by strength of yoga practice, who continuously remembers Him with devotion, and who at the time of death establishes the life-force between the eyebrows with full concentration, thinking of Him, reaches the effulgent Supreme Person.

Along with the method of attaining it, I shall describe to you that objective which the learned knowers of the Vedas call Om, the Imperishable, within which the desireless ascetics enter, and which the devout seekers aspire to reach by practising the vow of celibacy.

Controlling all the gateways of the senses, holding the mind steady within the heart, establishing the life-force between the eyebrows, and fully absorbing the thoughts in the spiritual self, one who at the time of leaving the body vibrates the monosyllable Om and departs the world in consciousness of Me, reaches the transcendental world.

O Partha, a person who one-pointedly remembers Me always, in all circumstances, and who, in his relationship with Me constantly aspires for My divine association — I am easily reached by such a devotee.

The great souls who become My associates in My divine Pastimes, having reached Me, are never again born into transitory existence, which is the abode of suffering.

O Arjuna, from the plane of Lord Brahma downwards, all planes or their residents are subject to return. But, O Kaunteya, there is no rebirth after reaching Me.

A day of Lord Brahma lasts for one thousand chatur-yugas, and his night is of the same duration. Persons who know this have the true conception of day and night.

With the coming of day, the universal progeny with their bodies, senses, enjoyable objects, and abodes are born of Lord Brahma in his waking state; and at nightfall, they are again absorbed into Lord Brahma, who is known as ‘the unmanifest.’

O Partha, the multitude of beings are helplessly (subject to the law of karma) born again and again. With the coming of Lord Brahma’s night they are absorbed, and with the coming of his day they are again born.

But superior to this unmanifest (Lord Brahma) there is another unmanifest, and that existence is beginningless and transcendental to the perception of the living beings. He is not destroyed when all beings are destroyed.

He is said to be the Unmanifest and the Invincible, proclaimed to be the supreme goal, reaching whom one does not return to this world. Know that destination to be My supreme abode.

O Partha, I, the Supreme Person, within whom all beings are situated and by whom this whole universe is pervaded, am attainable only by exclusive devotion.

O Bharatarsabha, now I shall describe to you the circumstances in which the yogis attain either liberation or rebirth at the moment of death.

Upon leaving the body, the knowers of Brahman attain Brahman via the path of fire, light, day, the waxing moon, and the sun’s northern ascent.

Upon leaving the body, the karma-yogi reaches the heavenly plane via the path of smoke, night, the waning moon, and the sun’s southern ascent, but returns to undergo rebirth.

These two paths of the world, the bright and the dark, are accepted as being perpetual. By the bright path liberation is attained, and by the dark path one is reborn.

Partha, the devotee (bhakti-yogi) who knows these bright and dark paths is not deluded. Therefore, O Arjuna, be ever fixed in transcendental, exclusive devotion.

Thus knowing of My glories and the glories of devotion to Me, the devoted soul, surpassing the scripturally cited fruits of piety achieved by chanting the Vedas and performing sacrifice, austerity, and charity, attains My supreme, holy abode.