I shall now describe what is the object of knowledge, knowing which one attains the nectar of immortality: the beginningless Brahman, supreme, which is said neither to exist nor not to exist.

Kṛṣṇa shifts from the field (kṣetra) to the object of knowledge (jñeya): the kṣetra-jña in its universal form as Brahman.

Anādi — without beginning — distinguishes Brahman from all manifest phenomena which have temporal origins. Only the Absolute is truly eternal.

“Neither sat nor asat” transcends the categories of being and non-being. Brahman is not an existing thing among things, but the ground of all existence.