ज्योतिषामपि तज्ज्योतिस्तमसः परमुच्यते।
ज्ञानं ज्ञेयं ज्ञानगम्यं हृदि सर्वस्य विष्ठितम्।।13.18।।
।।13.18।।वह परमात्मा सम्पूर्ण ज्योतियोंका भी ज्योति और अज्ञानसे अत्यन्त परे कहा गया है। वह ज्ञानस्वरूप? जाननेयोग्य? ज्ञान(साधनसमुदाय) से प्राप्त करनेयोग्य और सबके हृदयमें विराजमान है।
Lights are those found in the sun, the stars, fire, gems, etc. The light of these lights denotes that which illuminates all these or that by which they are perceived denoting the light of consciousness by which all luminaries such as the sun and the stars are seen to shine. As for human made lights such as lamps, torches and the rest, they only dispel the darkness intervening between the sense of sight and its object and their illuminating power is limited to the sense perception of sight. But there is no limitation with the light and sight of the atma once it has been realised. The words tamasah param means beyond darkness referring to the darkness of tamas or ignorance designating the subtle but limited conditions of prakriti or the material substratum pervading physical existence; but the atma or immortal soul being eternal is transcendental to any conditions or limitations. The words jnanam jneyam means knowledge worthy of being known comprehensible by the intellect and characterised by consciousness. The words jnana gamyam means wisdom accessible through knowledge or that wisdom gained from embodying and living the 20 virtues given in verses 8 through 12 beginning with amanitvam or reverence. These exalted virtues which constitute spiritual knowledge are the means to achieve the wisdom of the atma. As the atma is situated within the heart of all sentient beings, the Supreme Lord Krishna known as Parabrahma is hrdi sarvasy dhisthitam situated in the heart of all sentient beings.