O Arjuna, God dwells in the heart of all beings. Reigning there, by His inscrutable power (māyā), He makes everyone whirl around, as in a revolving machine (yantra-ārūḍha).
Krishna has referred to Sarvaloka-maheshvara – Lord of all worlds (5.29), Bhuta-maheshvara – Lord of all creations (9.11), Loka-maheshvara – Lord of the world (10.3) Maheshvara – the supreme Lord (13.23), Parameshvara (13.28) and Ishvara (13.29, 15.8, 15.17). In some of these, he identifies himself with the Lord. In one, he identifies the Self with the Lord. Here now he refers to the Lord as such. Thus he clarifies that the Self in the body is the supreme Lord. All these expressions equally refer to the Lord and the Self alike.
The Lord resides in the heart of all, revolving all creatures as if they were mounted on a wheel. There is no power besides the Indweller, to rule, guide or regulate one’s life. In fact, Krishna has denied any kind of control or command by the Lord about anyone’s activities. Everywhere one’s own nature is at work independently (5.14,15). What an absolute pronouncement about the Lord, in whichever manner He is conceived.
As the Lord is seated in our heart, all we have to do is to seek Him within, as the Indweller. This inner process consists in offering all bhuvas (thoughts, feelings and attitudes) at the Self’s altar. Then, by His blessings one will attain the eternal Abode.
What started with offering leaf, flower, fruit and water (9.26) broadened to cover all activities (18.46). Now it has receded into one’s own within, to offer all that the mind, heart and intelligence bring about, without reservation, to the indwelling Lord, imperishable Self.
In this, all become equal, with no difference of birth, education, social status or else. All are equidistant from the indwelling Lord. Let none speak of any discrimination in the matter.
Realize and employ the freedom, scope, potential and predilection heartily, and win the inner interminable abode. The goal is within, the approach and attainment too!