In the last ṣatkam of Bhagavat Gita, the first three chapters – chapters 14, 15 and 16 – mainly focus on jñāna yoga. 

Nethi Nethi method:  Whatever I experience, I am not; by negating everything I experience, then I left out with is the experiencer, who can never be the object.  Arrive at the subject by negating every object.  By negating everything saguna, what is left will be nirguna atma.  This chapter is saguna, nirguna inquiry.  Everything that has gunas or attributes, they all are anatma or object.  In this chapter, the subject Brahman is presented as attribute less.  The subject matter of this chapter is I am gunathethaha and not gunathrayâṃ. 

Verse 1

The Lord said – Once again I shall impart that supreme knowledge which is the greatest among all forms of knowledge and gaining which all sages have reached the supreme goal from here.

When the subject matter is subtle and deep, it must be repeated.  That is the reason Krishna repats the topic of atma jñānam from another angle. 

In this verse, first greatest indicates first greatest subject matter, which is atma or brahman; the second greatest indicates the benefits. Because this is the only knowledge that gives the greatest benefit moksha.  Mundaka Upanishads calls this para vidhya; In the 9^th chapter this is called raja vidhya.  By gaining this greatest wisdom, all the seekers attain mokśa.

Verse 2

Resorting to this knowledge, they have attained the same nature as Mine.  They are not born even during creation; nor do they suffer (death) during dissolution.

By acquiring this knowledge, the seekers have attained oneness with me, dropping their jivatvam and attaining eeswaratvam.  Eeswara is Poornatvam, always complete and free from insecurity.  A jñāni also attains this poornatvam, always complete and free from insecurity, no regret regarding the past and no anxiety towards the future.  This is jivan mukthi.  After death, they attain videha mukthi, that is freedom from puranapi jananm and puranabi maranam.  They are not afflicted by the pain caused by mortality. 

Verse 3

The great prakriti is My womb.  I place the seed in that.  There upon takes place the origination of all beings, Oh, Arjuna!

Having introduced the subject matter in the first two verses, Krishna is summarizing the process of creation in verses 3 and 4.  In the 13^th Chapter, Krishna described creation.  He said that before creation, there were two principles:  Purusha and Prakriti, both are anädi.  The four difference between purusha and prakriti are:

• Purusha chethanam prakriti is achethanam.
• Purusha is nirguna tatvam; prakriti is saguna tatvam.
• Purusha is nirvikāra, no modification, prakriti is savikaraha.
• Purusha is Sathya tatvam, prakriti is mithya, does not have independent existence.

The mixture of purusha and prakriti is eeswara and eeswara is cause of creation.  Purusha is compared to a male principle and prakriti is symbolized to female principle.  This comparison shows that the two principles put together alone can be the cause of creation.  If this mixture is the cause of creation, therefore,  all the products will have the features of the mixture, that is the features of purusha and prakriti.  Every individual is a mixture of purusha and prakriti tatvam.  If we do not recognize this nature, then we will not know how to handle ourselves. 

Once the conception is complete, the purusha and prakriti principles need not do anything, and the conceived baby grows appropriately.  Similarly, evolution happens.  Everything originates thereafter naturally.

Verse 4

Oh Arjuna!  Whatever forms are born in all the wombs – for all of them the great prakriti is the womb.  I am the father who provides the seed.

Krishna says I am the universal father and Maya is the universal mother.  What is the difference between the universal couples and the human couples.  Human couples can produce only human children.  Whereas the universal couple give birth to all species.  Whatever species of living being is born, the original cause is prakriti, the Maya.  We are all children of purusha and maya.  Therefore, we will also have the features of the mixture.