Verse 1: Krishna says that I am revealing the most secret wisdom, knowing which you would be released from this miserable material existence.  I have two comments–one why should this knowledge be such a secret.  The difficulty of the path and the obscurity of the knowledge is sometimes a sign that there is something amiss in the knowledge.  Like when the teacher sends away a curious student who has a difficult question with a comment–“this is too advanced, you will not understand.”  Second, the assertion that the material existence is miserable is an issue.  Material existence is the only thing we know about and our objective in reading Gita or any other scripture is to find a way of improving our known existence.  Solving the problem by saying that you will get salvation from the material existence seems to be changing the problem instead of solving it.

Verse 2-3: This is the most important knowledge and ones who do not follow it remain in the cycle of rebirth.

Verse 4-6: All universe is pervaded by me in my subtle manifestation and all living entities live in me but I(in my totality) am not in them.  I am the source of all living things but not impacted by them or by the material nature.  Just as wind is contained within space similarly all living things are within me.

Verse 7: All created beings enter into my nature at the end of 4,320 million year cycle, and after another 4,320 million years I generate them again.   This is an important verse as it suggests a cycle of “big bangs”  The expansion of universe and eventual collapse coincides with the current scientific thinking.  Amazing if these concepts coincide!

Verse 8, 10: From my own nature (prakriti), I generate them according to their material nature

Verse 9: These activities do not bind me.  I am always unattached and neutral (udAsEEn).

This is an important concept. Is God udAsEEn or is God interested in re-establishing Dharma, whenever Dharma is impacted? There is a natural order in the world and nature restores itself.

Verse 11-12;  Fools think low of me in my human form, they can’t comprehend my supreme nature.  They have futile desires, actions and knowledge which make them atheistic or demonic.  This is a clear articulation of Maya, illusory nature of the world.  All our desires and actions and even our knowledge is futile.  Here the script has veered from earlier sections where rational arguments were being made to basically labeling the humanity and their knowledge as futile.  Any non-devotee is being called atheist or demonic.

Verse 13-14: Great souls take refuge in me and render devotional service with focused mind.  Since all souls are said to be originating from the supreme lord why would some be great souls and some demonic.  How did they come to be in such a state?

Verse 15: Such people may cultivate spiritual knowledge, of perform sacrifices (yagya) and worship me as non-separate oneness (ekatvena, is this advait?), distinctive duality (prthakvena) and multiplicity (bahuda, polytheistic) and universal manifestation (visvatah-mukham). Krishna here has covered the main schools of thoughts and beliefs.  All paths lead to one supreme truth is the message. 

Verse 16-19: I am knowledge (vedas), subject (doer), object (to whom the action is done) and the action itself. Many other ways of describing that everything is but a manifestation of the supreme lord. Including the past, present and future.

Verse 20-21,23-24: Ones who know and worship the demigods do so to enjoy the pleasures of demigods in heaven. However they are not released from the cycle of rebirth.  Worshiping demigods is also worshiping the supreme lord but in an unauthorized manner (avidhi purvakam).  I am the ultimate object of all the sacrifices.  While the worship of demigods has not been negated it has been made inferior to the surrender to the supreme being.  Only a way-stop to the ultimate goal of salvation.

Verse 22,26: Ones who worship only me (precluding all else), they achieve salvation by uniting their individual consciousness with the Ultimate Consciousness. Whatever you offer me with pure heart (prayata-atmanah), I accept.

Verse 25: Worshipers of demigods, ancestors, ghosts and spirits achieve demigods, ancestors and ghosts and spirits respectively.  Only those who worship me achieve me. This addresses what must have been the dominant mindsets of people believing in many different demigods, or worshiping ancestors or spirits.

Verse 27-28: Whatever you do, whatever you eat and whatever austerities you perform do so as an offering to me. In this way you will become free of all bondage of actions (karma bandinah).

Verse 29: I view everyone equally (samah). Those who render devotional service I am in them and they are in me. This is contradictory in the same sentence, how can one view everyone equally but in the same sentence say that the ones who are providing devotional service are better!  Going back to earlier chapter, it is clearer if viewed as that all living beings have the divine spark but those who have united their intentions with those of the universal consciousness are living a happy life and are manifesting the divine will.

Verse 30-31: Even if you commit worst actions but do it as a service unto me, then you will be considered saintly.  Such a person never perishes and is always considered righteous.  This is clearly visible in other arenas as well.  The intent with which you perform the action really classifies it as good or bad not the action itself.  A killer stabs the person which is bad and a surgeon does the same action and is good.  Similarly, if action is being performed in service of the whole universe then it is good (even the destruction like Shiva).

Verse 32-33: Even those born of degraded wombs (bastards?), merchants and low castes may reach the supreme goal.  Kings and brahmins who are doing well in this world can certainly do well by worshiping me.  We should read it as everyone can reach the supreme goal, the specific classes may not be so lowly anymore and be reflective of that time.  A large percentage of kids are being born out of wedlock in western societies, merchants are doing very well and the system of being low caste by birth is all but abolished.

Verse 34: Keep me in your consciousness, and always dedicate you thoughts and actions to me and you will certainly reach me.  This is the crux of this chapter.  Always thinking of the universal good, if you perform all your thoughts and actions than you would have attained salvation right here on earth and will never be faced with any stress or conflict.