Neither the sun nor the moon nor fire illuminates it. That supreme abode, having reached which one does not return, is My supreme abode.

Description of the dhāma parama. It is luminous by nature (svayaṃ-prabhā), without need for external sources. The sun (sūrya), the moon (śaśāṅka), and fire (pāvaka) are the three great illuminators of the material world — all insufficient for that realm.

Repetition of the theme of “no return” (na nivartante): once this dhāma is reached, the jiva is free from the cycle. Crucially, Kṛṣṇa says “mama” — My abode. He does not describe an abstract realm but His own supreme abode, fully identifying the destination with Himself.