तपाम्यहमहं वर्षं निगृह्णाम्युत्सृजामि च।
अमृतं चैव मृत्युश्च सदसच्चाहमर्जुन।।9.19।।
9.19. I give heat; I hold back and also end forth rains; I am immortality and also death, the real and also the unreal, O Arjuna !
9.16-19 Ahim kratuh etc. upto Arjuna. The Brahman-being is of course only one and admits of no parts. The action also depends only on the assumed [or not real] causes. Hence, it accomplishes the aloneness (or oneness) of the Brahman. For, if it is performed with the realisation that all the different causes are nothing but the Self, then the action is not far away from reaching the Bhagavat. That has also been stated - This self same action-power of Siva, if it exists in the ignorant, binds [him]; the same power, when it is realised that it is a path to his own Self [Siva], then it leads to the goal (the Lord). (SpK, III, 16). I have myself (Ag.) stated elsewhere as : The intellect that confirms, in the beginning, to [the duality of] the beings and the non-beings; the same intellect does not conform, at the time of withdrawl, to [the duality of] the beings and the non-beings. This subject has been discussed in detail in different places. Hence let us stop [the present discussion] here. I give heat etc. This is said in the context of discussing the One that admits no duality. But if the Brahman can be attained by means of external sacrifices also, then, is a different god (different from Vasudeva) worshipped in the sacrifices like the Agnistoma ? If it is admitted, then it would lead to the doctrine of duality. If [on the other hand] it is Vasudeva Himself, the how is it that emancipation is not attained by the performence [of these sacrifices] ? Therefore it is stated -
Tapaamyahamaham varsham nigrihnaamyutsrijaami cha; Amritam chaiva mrityushcha sadasacchaahamarjuna.
tapāmi—radiate heat; aham—I; aham—I; varṣham—rain; nigṛihṇāmi—withhold; utsṛijāmi—send forth; cha—and; amṛitam—immortality; cha—and; eva—also; mṛityuḥ—death; cha—and; sat—eternal spirit; asat—temporary matter; cha—and; aham—I; arjuna—Arjun