Up to the 24th verse of this chapter, Lord Krishna discussed the six topics Arjuna requested.  From 25, 26 and 27, the sadhanas were discussed.  From the 28^th verse onwards, jnana phalāḥṃ is being discussed.

The first benefit discussed was complete understanding of the universe. The eye of wisdom sees inherent superficial duality and this vision saves him from raga dwesha, which alone is the cause of samsara.

The second benefit mentioned was when a person sees plurality and division, finitude and mortality is inevitable.  When you see the wave, you will see the birth death of wave.  But when you see the water, from the stand point of water, there is no birth or death.

The third benefit mentioned is recognition of the fact that all the action belongs to prakriti and I the purusha, is the witness behind prakriti, and do not do any action.  In my presence actions take place, but I am akartha. 

Fourth benefit is brahamatva parapthi:  I recognize I am Brahman.  To assimilate this knowledge, self-knowledge is compared to waking up from a dream.  When I am in dream, I feel like I am located in dream time and dream space.  Within the dream, I see a variety of things that give me raga dwesha.  But when I wake up, I realize the whole dream world exists within me, the waker.  In the dream, I am a creature within the dream; when I wake up, I am the creator of the dream.  I am not within the dream time, dream space or dream product, but they are all products of mine.  This conversion requires only waking up and no additional effort.  Self-knowledge is similarly waking up and realizing that I am the creator of the universe.  From me alone the world emerges and from me alone the world rests – similar to the dream that emerges from me.  I am the conscious principle from which this time, this space and this body are born.  Just like I created a dream body, I also created this physical body.  A waker is able to make this statement with regard to dream body, and Jñāni is able to make this statement with regard to his physical body.  The day I am able to accept this glory, that I am the cause (karanam) and not the effect (kariyam) is the day I can claim aham brahma asmi.  Just as the dream world emerges, rests and resolves from me, the real world also emerges, rests and resolves from me, the original consciousness. 

Verse 32

Being birth less and attribute less, the supreme Self is changeless.  Though dwelling in the body, it neither acts nor is affected, Oh Arjuna!

Even though there are many similarities between dream and waking up, there is one major difference.  When you wake up from dream, the dream world disappears, but even after you get Jñāni, the physical world continues to appear.  When you wake up from dream, the dream does not continue, but when you get self-knowledge, the world continues to exist.  But the Jñāni has the knowledge, that the world is like dream and anything happening in the world, does not affect the Jñāni, similar to what is happening in the dream does not affect the waker.

Birth is one of the six modifications and atma is anädi and does not have a birth.  Atma does not have any modification or form change because it is not re-born; atma does not change attribute, because it is nirguna or attribute-less.  A gold ornament goes through the change in form and attribute when it is converted into a bangle, but gold, the substance does not change.  Even after waking up and knowing I am atma, I continue to be in the body, but atma remains akartha and aboktha.  The body and sense organs have actions and results, but atma does not have karma or phalāḥṃ.  This is the next benefit of self-knowledge, that I am aboktha. 

Verse 33

Just as the all-pervading space is not affected due to its subtlety, so also, the self, which is present in everybody, is not affected.

Atma is involved in all activities, but not affected by any. To illustrate this idea, Lord Krishna gives two examples – space and sunlight.  Common features between space and atma:

1. Both are only one
2. Both are all pervading
3. Both can’t move from one place to another place
4. Both remain same and does not decay or change
5. Both do not have parts
6. Both can’t be tainted or polluted, either by good or bad qualities.
7. Both can’t be easily comprehended.
8. Both support everything.

Verse 34

Just as one sun illumines this entire world, so also does the kṣetrajña illumine the entire kṣetram, Oh Arjuna.

The second example is sunlight.  Sunlight pervades the entire earth during the daytime. Common features between sunlight and atma are similar to the space example:

1. Both are only one
2. Both are all pervading
3. Both can’t move from one place to another place
4. Both remain same and does not decay or change
5. Both do not have parts
6. Both can’t be tainted or polluted, either by good or bad qualities.
7. Both can’t be easily comprehended.
8. Both support everything.

Because of consciousness atma alone everything is known; similarly, without light nothing will be visible.  Light itself is not comprehensible without a reflective medium.  Similarly, atma can be comprehended only through a reflective medium.  I am like akasa; I am like Prakasa.

Verse 35

With the eye of knowledge those who know thus the distinction between kṣetrajña and kṣetram, as well as the absence of prakriti which is the cause of beings attain the supreme

Wise people recognize the difference between kṣetrajña and kṣetram which are:

• Cētanam – acētanam; sentient; and insentient.
• Nirgunam – sagunam; one is attribute less; the other is with attributes.
• Nirvikāram-Savikāram, Consciousness is changeless; matter is ever changing.
• Sathyam – Mithyam.

Krishna emphasizes the fourth difference:  consciousness, the atma alone exists independently, matter can’t exist independently.  Consciousness has intrinsic existence, matter has onlhy borrowed existence.