ज्ञेयं यत्तत्प्रवक्ष्यामि यज्ज्ञात्वामृतमश्नुते | अनादिमत्परं ब्रह्म न सत्तन्नासदुच्यते
jñeyaṃ yattatpravakṣyāmi yajjñātvāmṛtamaśnute . anādi matparaṃ brahma na sattannāsaducyate
我將闡述那應知者，了悟它便能獲得不朽。至高無上的梵（Brahman）是無始的。它既不被稱為存在，也不被稱為非存在。
I shall speak of that which is to be known, by realizing which one attains Immortality. The supreme Brahman is without any beginning. That is called neither being nor non-being.
主讚揚那應知者（至高梵 Para Brahman），以激發阿周那（Arjuna）或任何聽者對其強烈的求知慾。梵（Brahman）不能用「存在」或「非存在」等詞語來表達，因為梵（Brahman）不屬於任何類別或種類，如婆羅門、牛或馬。它沒有白色、黑色等屬性。它與任何事物都沒有關係或聯繫，因為它是獨一無二的。它不是任何感官的對象。它超越了心智和感官的範圍。它是無為的。它是偉大的超驗和未顯現的絕對。它在所有對象中始終是見證的主體。吠陀（Vedas）明確宣稱梵（Brahman）是無屬性、無活動、無執著、無部分的。在第九章第十九節中曾說，祂既是存在也是非存在。現在又說祂既非存在亦非非存在。這對讀者來說似乎是自相矛盾，但事實並非如此。儘管顯現的（可朽壞的）和未顯現的（不可朽壞的）宇宙都是梵（Brahman）的形式，但祂超越了這兩者。(參見第七章第二節、第十五章第十六、十七、十八節)
The Lord praises that which ought to be known (Para Brahman) in order to create in Arjuna (or any hearer) an intense desire to know It.Brahman cannot be expressed in words like being or nonbeing? because Brahman does not belong to any class or genus like a Brahmana? cow or horse. It has no ality like whiteness? blackness? etc. It has no relation or connection with anything else? because It is one without a second. It is no object of any sense. It is beyond the reach of the mind and the senses. It is actionless. It is the great transcendental and unmanifested Absolute. It is always the witnessing subject in all objects.The Vedas emphatically declare that Brahman is without attributes? activity? attachment or parts.In chapter IX. 19 it was stated that He is the being and also the nonbeing. It is now stated that He is neither being nor nonbeing. This would seem to the readers to be a contradiction in terms but it is not so. Though the manifest (perishable) and the unmanifest (imperishable) universe are both forms of Brahman? He is beyond both these. (Cf.VII.2XV.16?17and18)