Verse 10-3

यो मामजमनादिं च वेत्ति लोकमहेश्वरम् |

असम्मूढ: स मर्त्येषु सर्वपापै: प्रमुच्यते || 3 ||

“One who understands Me as the unborn, beginningless, and supreme controller of the entire universe, such a person, free from delusion, is freed from all sins among human beings.”
 
Commentary:

Lord Krishna describes the profound benefit of knowing and understanding Him as the eternal and supreme controller of the universe. By realizing His divine nature as the unborn and beginningless, one transcends the cycle of birth and death and attains liberation from the effects of sins. This understanding liberates individuals from the bondage of material existence and grants them freedom from the karmic reactions of their actions. It emphasizes the significance of recognizing Krishna’s identity and establishing a personal connection with Him, leading to ultimate spiritual liberation.