Before listing external opulences, Krishna establishes the ultimate, most intimate truth. He addresses Arjuna as Guḍākeśa (one who has conquered sleep/ignorance) and declares: I am the Supreme Soul (aham ātmā) who is perpetually seated and situated within the inner heart or consciousness (āśaya-sthitaḥ) of all living beings universally (sarva-bhūta). Furthermore, regarding the timeline of all entities (bhūtānām), I alone am the source/beginning (ādiś ca), the maintainer/middle (madhyaṃ ca), and the ultimate dissolution/end (anta eva ca).