God further elaborated in this chapter, that the Soul in beings was the God himself. Desireless Actions were equal to God supported life. There are two elements – perishable and imperishable. The perishable ones keep changing forms but the imperishable one remains constant and forever. The body and senses are perishable and the Soul is imperishable God.
The God told Arjun that those who constantly remember God reach the God. Therefore Arjun must take action (fight) and keep remembering the God.
Those who leave the body in the illuminated part of the day (meaning dying in the light of knowledge and devotion) reach the God. Those who depart in the dark period of the day (meaning dying in darkness of ignorance and desires) they continue the cycle of Birth and Death.
Arjun was advised to take disciplined action while remembering the God to reach the Supreme Destination.