10.3 He who exists 'without being born' at any particular time unlike other beings is 'unborn' in the sense of being eternal. For, this attribute denotes a unie state distinct in kind both from insentient things which are subject to modifications, and from the self in Its state of involvement in Samsara when It is united with insentient matter. In that state the birth of the self involved in matter is generated by Karma. The temr 'Anadi', or without beginning, is used to distinguish the state of the Lord, which is distinct in kind, from that of the liberated state which is birthless but can be said to have a beginning. For, to the liberated self, the state of liberation has a beginning, because, in regard to this, conjunction with matter which deserves to be abandoned, existed previously. Hence the term 'Anadi' implies that the Lord is without such conjunction and does not deserve the same description. The Sruti also says:  'Him who is stainless' (Sve. U., 4.19).

Thus, he who is undeluded among the mortals understands Me as 'the great Lord of the worlds,' as the Lord of the lords of the worlds. My nature is incompatible with association with evil which has to be given up. What is called 'delusion' is the wrong knowledge of taking Me as one among other entities of the same kind. To be bereft of this delusion is to be 'undeluded'. Such a person is released from all sins which stand against the rise of Bhakti to Me.

The meaning is this:  In this world, the king who rules over men is only like all those men. He has become a ruler by some good Karma. Such is not the case with the Lord of the gods (the Supreme Being). Even the lord of the cosmic egg (Brahma) is of the same class as other beings in Samsara, because he too is a created being coming within the threefold classification of beings according to the three innate tendencies for growth - namely Karma-bhavana, Brahma-bhavana and Ubhaya-bhavana. These three are described respectively as fitness to practise work alone, fitness to practise meditation alone and fitness to practise both together. Brahma comes under the third group. The Sruti also says, 'He who creates Brahma' (Sve. U., 6.18). The same is the case with all those who have acired the eight superhuman powers like becoming atomic etc. But I, the Supreme Being, is the great Lord of the worlds. He who is not subject to the delusion of regarding Me as of the same order as others, - such a person knows Me as distinct in kind from non-conscient matter in its states as cause and effect, from the self whether bound or free, and from everything else, on account of all of them being subject to My control. I am antagonistic to all that is evil and I am the sole centre of innumerable auspicious attributes, unsurpassed and incomparable. It is also My inherent nature to be the controller of everything. One who understands Me to be all this is released from every sin.

Thus, after showing the annihilation, by meditation on His nature, of all evil impeding the rise of Bhakti, and also of the rise of devotion, through implication, by the destruction of such opposing factors, Sri Krsna now explains the way in which Bhakti develops by meditation on His sovereign power and on the multitude of His auspicious attributes: