14.27 The term 'hi' (for) denotes cause. I, who am to be served by unswerving Bhakti Yoga, am 'the ground of the individual self, immortal and immutable, and also of eternal Dharma,' namely, surpassing eternal prosperity and also perfect felicity, i.e., of the felicity attained by the Jnanin stated in texts such as 'Realising that Vasudeva is all' (7.19). I, being of such nature, devotion to Me helps the Jiva to transcend the Gunas. Although the expression 'eternal Dharma' is indicative of the conduct to be observed, in the given context, it means the goal to be attained; for, what follows and what precedes it, denote the goal and not conduct. The purport is this:  It has been stated that seeking refuge with the Lord is the only means for transcending the Gunas and the attainment of self-realisation, prosperity and the Supreme Being in the earlier text beginning with, 'For this divine Maya of Mine consisting of the three Gunas is hard to break through, except for those who take refuge in Me alone ৷৷.' (7.14). Thus, seeking surrender to the Lord with one-pointed mind is the only means for transcending the Gunas and for the attainment of the state of brahman through that. [Here Prapatti, surrender to the Lord, is mentioned as a limb of unswerving Bhakti Yoga according to some interpreters. This is however a disputable point, as some maintain that Prapatti is in itself an independent path].