The supreme conscious īśvara is similar to the living entity in this way: both the consciousness of the Lord and that of the living entity are transcendental. It is not that consciousness is generated by the association of matter. That is a mistaken idea. The theory that consciousness develops under certain circumstances of material combination is not accepted in the Bhagavad-gītā. Consciousness may be pervertedly reflected by the covering of material circumstances, just as light reflected through colored glass may appear to be a certain color, but the consciousness of the Lord is not materially affected. Lord Kṛṣṇa says, mayādhyakṣeṇa prakṛtiḥ (BG 9.10). When He descends into the material universe, His consciousness is not materially affected. If He were so affected, He would be unfit to speak on transcendental matters as He does in the Bhagavad-gītā. One cannot say anything about the transcendental world without being free from materially contaminated consciousness. So the Lord is not materially contaminated. Our consciousness, at the present moment, however, is materially contaminated. The Bhagavad-gītā teaches that we have to purify this materially contaminated consciousness. In pure consciousness, our actions will be dovetailed to the will of īśvara, and that will make us happy. It is not that we have to cease all activities. Rather, our activities are to be purified, and purified activities are called bhakti. Activities in bhakti appear to be like ordinary activities, but they are not contaminated. An ignorant person may see that a devotee is acting or working like an ordinary man, but such a person with a poor fund of knowledge does not know that the activities of the devotee or of the Lord are not contaminated by impure consciousness or matter. They are transcendental to the three modes of nature. We should know, however, that at this point our consciousness is contaminated.
When we are materially contaminated, we are called conditioned. False consciousness is exhibited under the impression that I am a product of material nature. This is called false ego. One who is absorbed in the thought of bodily conceptions cannot understand his situation. Bhagavad-gītā was spoken to liberate one from the bodily conception of life, and Arjuna put himself in this position in order to receive this information from the Lord. One must become free from the bodily conception of life; that is the preliminary activity for the transcendentalist. One who wants to become free, who wants to become liberated, must first of all learn that he is not this material body. Mukti, or liberation, means freedom from material consciousness. In the Śrīmad-Bhāgavatam also the definition of liberation is given. Muktir hitvānyathā-rūpaṁ svarūpeṇa vyavasthitiḥ: (SB 2.10.6) mukti means liberation from the contaminated consciousness of this material world and situation in pure consciousness. All the instructions of Bhagavad-gītā are intended to awaken this pure consciousness, and therefore we find at the last stage of the Gītā's instructions that Kṛṣṇa is asking Arjuna whether he is now in purified consciousness. Purified consciousness means acting in accordance with the instructions of the Lord. This is the whole sum and substance of purified consciousness. Consciousness is already there because we are part and parcel of the Lord, but for us there is the affinity of being affected by the inferior modes. But the Lord, being the Supreme, is never affected. That is the difference between the Supreme Lord and the small individual souls.
What is this consciousness? This consciousness is "I am." Then what am I? In contaminated consciousness "I am" means "I am the lord of all I survey. I am the enjoyer." The world revolves because every living being thinks that he is the lord and creator of the material world. Material consciousness has two psychic divisions. One is that I am the creator, and the other is that I am the enjoyer. But actually the Supreme Lord is both the creator and the enjoyer, and the living entity, being part and parcel of the Supreme Lord, is neither the creator nor the enjoyer, but a cooperator. He is the created and the enjoyed. For instance, a part of a machine cooperates with the whole machine; a part of the body cooperates with the whole body. The hands, legs, eyes, and so on are all parts of the body, but they are not actually the enjoyers. The stomach is the enjoyer. The legs move, the hands supply food, the teeth chew, and all parts of the body are engaged in satisfying the stomach because the stomach is the principal factor that nourishes the body's organization. Therefore everything is given to the stomach. One nourishes the tree by watering its root, and one nourishes the body by feeding the stomach, for if the body is to be kept in a healthy state, then the parts of the body must cooperate to feed the stomach. Similarly, the Supreme Lord is the enjoyer and the creator, and we, as subordinate living beings, are meant to cooperate to satisfy Him. This cooperation will actually help us, just as food taken by the stomach will help all other parts of the body. If the fingers of the hand think that they should take the food themselves instead of giving it to the stomach, then they will be frustrated. The central figure of creation and of enjoyment is the Supreme Lord, and the living entities are cooperators. By cooperation they enjoy. The relation is also like that of the master and the servant. If the master is fully satisfied, then the servant is satisfied. Similarly, the Supreme Lord should be satisfied, although the tendency to become the creator and the tendency to enjoy the material world are there also in the living entities because these tendencies are there in the Supreme Lord who has created the manifested cosmic world.
We shall find, therefore, in this Bhagavad-gītā that the complete whole is comprised of the supreme controller, the controlled living entities, the cosmic manifestation, eternal time and karma, or activities, and all of these are explained in this text. All of these taken completely form the complete whole, and the complete whole is called the Supreme Absolute Truth. The complete whole and the complete Absolute Truth are the complete Personality of Godhead, Śrī Kṛṣṇa. All manifestations are due to His different energies. He is the complete whole.
It is also explained in the Gītā that impersonal Brahman is also subordinate to the complete Supreme Person (brahmaṇo hi pratiṣṭhāham). Brahman is more explicitly explained in the Brahma-sūtra to be like the rays of the sunshine. The impersonal Brahman is the shining rays of the Supreme Personality of Godhead. Impersonal Brahman is incomplete realization of the absolute whole, and so also is the conception of Paramātmā. In the Fifteenth Chapter it shall be seen that the Supreme Personality of Godhead, Puruṣottama, is above both impersonal Brahman and the partial realization of Paramātmā. The Supreme Personality of Godhead is called sac-cid-ānanda-vigraha. The Brahma-saṁhitā begins in this way: īśvaraḥ paramaḥ kṛṣṇaḥ sac-cid-ānanda-vigrahaḥ/ anādir ādir govindaḥ sarva-kāraṇa-kāraṇam. "Govinda, Kṛṣṇa, is the cause of all causes. He is the primal cause, and He is the very form of eternity, knowledge and bliss." Impersonal Brahman realization is the realization of His sat (eternity) feature. Paramātmā realization is the realization of sat-cit (eternal knowledge). But realization of the Personality of Godhead, Kṛṣṇa, is realization of all the transcendental features: sat, cit and ānanda (eternity, knowledge, and bliss) in complete vigraha (form).
People with less intelligence consider the Supreme Truth to be impersonal, but He is a transcendental person, and this is confirmed in all Vedic literatures. Nityo nityānāṁ cetanaś cetanānām. (Kaṭha Upaniṣad 2.2.13) As we are all individual living beings and have our individuality, the Supreme Absolute Truth is also, in the ultimate issue, a person, and realization of the Personality of Godhead is realization of all of the transcendental features in His complete form. The complete whole is not formless. If He is formless, or if He is less than any other thing, then He cannot be the complete whole. The complete whole must have everything within our experience and beyond our experience, otherwise it cannot be complete.
The complete whole, Personality of Godhead, has immense potencies (parāsya śaktir vividhaiva śrūyate (Cc. Madhya 13.65, purport). How Kṛṣṇa is acting in different potencies is also explained in Bhagavad-gītā. This phenomenal world or material world in which we are placed is also complete in itself because the twenty-four elements of which this material universe is a temporary manifestation, according to Sāṅkhya philosophy, are completely adjusted to produce complete resources which are necessary for the maintenance and subsistence of this universe. There is nothing extraneous, nor is there anything needed. This manifestation has its own time fixed by the energy of the supreme whole, and when its time is complete, these temporary manifestations will be annihilated by the complete arrangement of the complete. There is complete facility for the small complete units, namely the living entities, to realize the complete, and all sorts of incompleteness are experienced due to incomplete knowledge of the complete. So Bhagavad-gītā contains the complete knowledge of Vedic wisdom.
All Vedic knowledge is infallible, and Hindus accept Vedic knowledge to be complete and infallible. For example, cow dung is the stool of an animal, and according to smṛti, or Vedic injunction, if one touches the stool of an animal he has to take a bath to purify himself. But in the Vedic scriptures cow dung is considered to be a purifying agent. One might consider this to be contradictory, but it is accepted because it is Vedic injunction, and indeed by accepting this, one will not commit a mistake; subsequently it has been proved by modern science that cow dung contains all antiseptic properties. So Vedic knowledge is complete because it is above all doubts and mistakes, and Bhagavad-gītā is the essence of all Vedic knowledge.