In this Chapter the God explains his unmanifested form of Creator, sustainer and ultimate refuge of all beings.
All this is created at the beginning of ‘Age’ (In Sanskrit it is called ‘Kalp’when new World of beings is created). It is sustained through the Age and at the end of Age, all is merged into the God. Through all this Creation Sustenance and Merging the God remains merely a witness not partaking in any of these activities.
Those who do not understand God’s unmanifested form as Administrator of the Universe think that God is mere another human form. But those who realize my supreme reality they pray to me. Those who read scriptures as a routine, without really knowing me, reach heavens but return back to Earth after exhausting their stock of virtues. They continue this cycle time and again.
But those who only worship me with focused mind the God himself looks after them and takes care of their wellbeing. This is stated in Verse 22 of this Chapter. (This is one of the two most important Verses of Geeta, the other being Verse 66 of Chapter 18).
Those who wholeheartedly pray to the inner self, they reach the God ultimate.