Both the bodily platform and mental platform, they are material. Because the body is also matter and mind is also matter. That is stated in the Bhagavad-gītā: bhūmir āpo 'nalo vāyuḥ khaṁ mano buddhir eva ca, apareyam, prakṛtir me bhinnā aṣṭadhā (BG 7.4). This body is made of five elements: earth, water, fire, air, sky; and mind is there, subtle body, mind, intelligence and egotism. So both platform are material platform. Therefore it is said, harāv abhaktasya. Those who are devotees of the Lord, they are not acting on the mental or the gross material platform. They are not working on that platform. They are working on the spiritual platform.
So good qualities can be attained automatically when you work on spiritual platform. But if you work on material platform, means the gross body and the mind, then good qualities cannot be attained. Harāv abhaktasya kuto mahad-guṇā mano-rathenāsati dhāvato bahiḥ (SB 5.18.12). Therefore we find that educated persons, so-called educated . . . they are not educated, because in the Bhagavad-gītā it is said the so-called educated persons are bereft of real knowledge, māyayāpahṛta-jñānāḥ (BG 7.15). Apahṛta-jñānāḥ. Why? Āsuraṁ bhāvam āśritāḥ. Because they have taken the position of becoming an atheist, no faith in God. They are asura. So any asura, māyayāpahṛta-jñānāḥ . . . he may be M.A., Ph.D., from academic career, but his real knowledge is taken away. Therefore he is atheist. Actual knowledge is to know God. Therefore Kṛṣṇa is explaining what is knowledge, jñeyam. Because as soon as you become actually wise, then you become liberated. But if you are not liberated, that means your knowledge is imperfect. Your knowledge is imperfect.
So Kṛṣṇa says jñeyam. Jñeyam means mat-paraṁ brahma. In a previous verse it has been explained, anādi mat-paraṁ brahma (BG 13.13). Brahman means bṛhatya bṛhanatyād iti brahma.(?) Nothing is great than Brahman. That is being explained, how Brahman, what is the meaning of Brahman. Brahman means sarvataḥ pāṇi-pādaṁ tat: "Brahman has got His hands and legs everywhere." Just like I have got my hands and legs, this is limited. I have got my hands. Why I cannot stretch five feet, only three feet? That is also with great difficulty. But the Brahman's hand, sarvataḥ, sarvataḥ, everywhere.