Verse 7-30

साधिभूताधिदैवं मां साधियज्ञं च ये विदु: |

प्रयाणकालेऽपि च मां ते विदुर्युक्तचेतस: || 30 ||

“Those who know Me as the governing principle behind physical and divine manifestations, and the performer of all sacrifices, such souls know Me even at the time of departure.” 

Commentary: Lord Krishna explains that those who possess true knowledge understand Him as the underlying essence and controller of both material manifestations (sa-ādhibhūta) and the divine manifestations (ādhidaivam). They also recognize Him as the ultimate purpose and beneficiary of all sacrifices (sa-ādhiyajñam). Such individuals have developed a deep understanding of the interconnectedness between the individual self, the divine realm, and the act of sacrifice.

The verse highlights the significance of true knowledge and spiritual realization in comprehending the nature of the divine. Those who possess such knowledge understand that the Supreme is the essence behind all beings, the orchestrator of the cosmic manifestation, and the ultimate recipient of sacrifices. They maintain a constant connection with the divine, allowing them to always perceive and experience the presence of the Supreme, including the final moments of their earthly journey.