For I am the ground of Brahman, of the immortal, of the imperishable, of the eternal Dharma, and of unending bliss.

The culmination of the chapter: the personal God (Kṛṣṇa) is the pratiṣṭhā — support, ground — of the impersonal Brahman. This affirms theistic Vedānta over impersonal monism.

Kṛṣṇa is the source of amṛta (immortality), avyaya (imperishability), śāśvata-dharma (eternal law), and ekāntika-sukha (ultimate bliss). These are not separate realities but expressions of the Divine nature.

The guṇātīta, having transcended the guṇas, discovers that the Supreme Person is the source and ground of all transcendent qualities.