The senseless think that I am the unmanifest that has come to manifestation;<small>(the meaning of 24 is most uncertain; commentators vary widely in … - W. Douglas P. Hill

Kṛiṣṇa says (vii. 19) that the man of knowledge affirms that Vāsudeva is All. This is the central doctrine of the Bhagavadgītā. Kṛiṣṇa Vāsudeva is one with Brahman, the ultimate unity that lies behind this manifold universe, the changeless truth behind impermanent appearance.

On the empiric plane the Gītā teaches theism; it is not, then, surprising to find—still on the empiric plane—an emphasis on ethics absent from the earlier Upaniṣads. Krishna is never weary of telling Arjuna to be virtuous; his own sympathies are decidedly on the side of righteousness; it is to reestablish right when wrong prevails that he takes birth as man.

For better is knowledge than constant practice; and than knowledge meditation is more excellent; than meditation, abandonment of the fruit of work; after abandonment, peace ensues.