Krishna explicitly defines the ultimate destination that He introduced in Verse 20. He states: That specific state which is declared and spoken of as the unmanifest and the imperishable (avyakto 'kṣara ity uktas), that very same state the great sages call the absolute highest and supreme destination (tam āhuḥ paramāṃ gatim). Having reached and attained that specific realm (yaṃ prāpya), souls never return to the material world (na nivartante). That is My supreme, ultimate abode and residence (tad dhāma paramaṃ mama).