To Vivasvat I expounded this immutable doctrine of control; to Manu did Vivasvat declare it; Manu told it to Ikṣvāku. - W. Douglas P. Hill

The universe is a puppet-show; Brahman is sole producer, Brahman is scenery and players, Brahman is sole spectator. The universe is Brahman, sportively self-deluded, taking delight in itself. The means of production is the power of delusion, or māyā; scenery and puppets are Brahman, self-stamped with 'name and form', its 'lower nature'—prakṛiti; as spectator it is puruṣa, retaining its proper nature.

The Bhagavadgītā presents the doctrine that Kṛiṣṇa Vāsudeva, who helped the Pāṇḍava princes at the battle of Kurukṣetra as Arjuna's charioteer, was Supreme God, a descent of the Absolute into the world of men. Kṛiṣṇa is called Bhagavat, and the poem is a product of the Bhāgavata or Vāsudeva sect, which at the time of its composition was beginning to identify Kṛiṣṇa with Viṣṇu.

God descends with a purpose. From the earliest times sacrifice (yajña) had been accounted the most important work, and in the Gītā so imperative a work is sacrifice considered that we are told that 'ever on sacrifice firm-founded is Brahman all pervading'.