पुरुषः स परः पार्थ भक्त्या लभ्यस्त्वनन्यया।
यस्यान्तःस्थानि भूतानि येन सर्वमिदं ततम्।।8.22।।
8.22. The Supreme Soul. O son of Prtha, is attainable through devotion that admits no other things; having attained Which Soul, the men of Yoga do not get birth again; within Which exist the beings; and in Which everything is well established, O Arjuna !
8.22 Parah etc. upto pratisthitam. The Absolute (Vasudevatattva) of the above description is beyond the concept of Time Manifest : [because] It is immanent in all beings. In spite of being so, It is Unmanifest : because It is difficult to attain. That It is, however, attainable by means of devotion has also been made clear already. In This exists this universe which is [Its] perennial nature that remains always the same. Now, what is the meaning of the word, punah again and of the word avrtti returning ? This meaning certainly presupposes a conditon of disruption of ones own nature for sometime in the intervening period. The auspicious Supreme Lords real nature is His Absolute Freedom viz., the Supreme Consciousness that transcends the universe, yet remains identical with the universe, and serves as the basis of the universe; and It is perennial. Hence, it cannot be assumed that there was some disruption at any time for this real nature and that the Supreme Lord regained that nature. Hence it is rightly said Having attained Me etc. So far the behaviour of those persons who attain the Bhagavat by constant practice without much labour has been described. Now a difference that lies between those who, by departing, will (or attain) emancipation and those who will enjoyment [of mundane life], is described :
Purushah sa parah paartha bhaktyaa labhyastwananyayaa; Yasyaantahsthaani bhootaani yena sarvamidam tatam.
puruṣhaḥ—the Supreme Divine Personality; saḥ—he; paraḥ—greatest; pārtha—Arjun, the son of Pritha; bhaktyā—through devotion; labhyaḥ—is attainable; tu—indeed; ananyayā—without another; yasya—of whom; antaḥ-sthāni—situated within; bhūtāni—beings; yena—by whom; sarvam—all; idam—this; tatam—is pervaded