18.40 Na asti, there is no; tat, such; sattvam, entity, living creatures like men and others, or non-living things; prthivyam, in the world; va punah, or, again; an entity devesu, among the gods; divi, in heaven; yat, which; syat, can be [-this is connected with the preceding portion 'na tat, there is no such (entity)'-]; muktam, free; hih, from these; trubhih, three; gunaih, gunas, sattva etc.; prakrti-jaih, born of Nature.
It has been said that the entire transmigratory state together with its roots, characterized by action, agent and resuls-consisting of the gunas, sattva, rajas and tamas-, and projected by ignorance, is an evil. And this also has been said through the imagery of the Tree in the verse, '৷৷.which has its roots upward' etc. (15.1). It has been further said that, 'after felling that (Tree), with the strong sword of detachment, thereafter, that State has to be sought for' (15.3-4). And, as to that, since all things consist of the three gunas, there arises the impossibility of the eradication of the cause of worldly existence. Hence, it has to be shown how it can be eradicated. Besides, the purport of the scripture Gita has to be summed up, and it has also to be shown that the import of all the Vedas and the Smrtis, which must be put into practice by those who long for the Goal of human life, is verily this much. Hence begin the verses, 'The duties of the Brahmanas, the Ksatriyas and the Vaisyas৷৷.', etc.