But there is a third "Uttama Purusha, the Supreme being, which is different from the above two. This is very emphatically stated in first line of the 17th verse. It is called Paramatma or Imperishable Ishvara. The different words used to indicate one Supreme God create great confusion in minds of students searching God within, with help of spiritual meditation and self-realization with Yoga study.

     Let us try to understand these verses in as simple manner as possible. If there were only cosmic energy and spirit or soul alone, than the visible gross natural objects like the sun, moon, stars, earth, water, etc., would not be present and visible to us. The presence of a human eyes and mind is needed to see above and understand all changes occurring in the universe. The invisible maker of entire universe is the Uttama Purusha, and its top most creation is a living human being. Only a human mind can appreciate all the events occurring in the Mother Nature. 

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             (A theme meaning with a few comments of the twenty verses is presented in simple English, without Sanskrit text of verses). 

     There is no question of Arjuna in this chapter. Supreme Bhagavan himself speaks in the first person singular as "I", using words like "I am Purushottama, Lord Supreme, Paramatma, Ishvara etc. The king of universe, Purushottama, explains what is knowledge (Veda), the path of God search by meditation and Self-search, what is mind and body, different activities done by Lord to maintain life of all living beings, His presence in the vital systems of body like breathing, circulation, digestion of all creatures, what is matter, energy and imperishable soul. He is Purushottama or God Supreme. 

     The first verse starts with a beautiful poetic symbolism of 'an inverted tree'. Different teachers explain the symbolism of tree in different manners. Some call it a family tree (Sansar Vruksha), meaning a tree of ancestors and family heritage (Kula). People follow the religion and traditions of their forefathers and ancestors. Other Gurus explain this tree as tree of three worlds, namely Heaven (Swarg), Earth (Pruthvi) and Hell (Patal or Nark). Some call it tree of Endless Universe (Brahmands), tree of human sciences and arts. Some explain it as tree of different religions, and so on. 

     This is a chapter of Self-study or who am I? One has to understand own SELF and one's roots. Where did I come from? How I came in this world. How I got this present human form and life? Where was I before my present birth?" In a normal upright tree, the trunk, branches, leaves and fruits are at higher levels, and roots are not visible. People standing on the ground cannot reach leaves and fruits easily. In an inverted tree, people on ground can quickly catch nearby branches, leaves and the fruits, and get attached to results. Only a rare intellectual soul tries to search the roots of all branches of knowledge, religions, sciences, arts, etc. Most people believe the facts stated in the text books of sciences. This is particularly true in the field of religious scriptures. Only a rare soul tries to search the roots of human knowledge, the Vedas. 

     Most people perceive the effects or the events occurring in the world with eyes, ears and other senses. But only a rare person, having scientific attitude, searches "the cause of the effects perceived by the five senses and mind". This is called Karya Karana Siddhanta in Sanskrit. What one perceives with senses are the effects of some previous causes or events. The root cause of Vedas, and human literature, history, and ever-changing dynamic universe is God Supreme. His show is wonderful, astonishing marvelous, auspicious and perfect. It was perfect, it is perfect, and will go on in a perfect manner forever or times immemorial. The creator designer is a smart and most intellectual guy- the Purushottama. Verse 1. 

     Lord Says: - "There is an inverted imperishable tree. Its roots are towards the sky and its ever-increasing branches are spread on the ground. The verses of all religious scriptures are its leaves. One who knows this 'Pipal Tree' (Ashavatham) completely is a knower of all knowledge, Vedas. A person who knows leaves, branches, trunk and its roots - is a true knower. He is Ved-Vit, Vidwan, a scholar, an expert or Ph.D".