Chapter 2 · Verse 20
आत्मा निराकार एव नित्यमुक्तोऽसि सर्वदा
ātmā nirākāra eva nitya-mukto'si sarvadā
Chapter 2 closes with a single declaration: the ātman is formless (nirākāra) and eternally free (nitya-mukta). Because there is nothing to become and nothing to leave behind, the notions of acceptance and rejection belong to the mind alone. The disciple is invited not to practice freedom but to recognize that the one who practices is itself an appearance in the ever-free self. This is the pivot from seeking to seeing: peace is not produced at the end of a path but is the nature of that in which the path appears.