सर्वस्य चाहं हृदि सन्निविष्टोमत्तः स्मृतिर्ज्ञानमपोहनं च ।
वेदैश्च सर्वैरहमेव वेद्योवेदान्तकृद्वेदविदेव चाहम् ॥
भावार्थ : मैं ही सब प्राणियों के हृदय में अन्तर्यामी रूप से स्थित हूँ तथा मुझसे ही स्मृति, ज्ञान और अपोहन (विचार द्वारा बुद्धि में रहने वाले संशय, विपर्यय आदि दोषों को हटाने का नाम 'अपोहन' है) होता है और सब वेदों द्वारा मैं ही जानने योग्य (सर्व वेदों का तात्पर्य परमेश्वर को जानने का है, इसलिए सब वेदों द्वारा 'जानने के योग्य' एक परमेश्वर ही है) हूँ तथा वेदान्त का कर्ता और वेदों को जानने वाला भी मैं ही हूँ॥15॥
I am seated in everyone's heart, and from Me come remembrance, knowledge and forgetfulness. By all the Vedas am I to be known; indeed I am the compiler of Vedānta, and I am the knower of the Vedas.
The Supreme Lord is situated as Paramātmā in everyone's heart, and it is from Him that all activities are initiated. The living entity forgets everything of his past life, but he has to act according to the direction of the Supreme Lord, who is witness to all his work. Therefore he begins his work according to his past deeds. Required knowledge is supplied to him, and remembrance is given to him, and he forgets, also, about his past life. Thus, the Lord is not only all-pervading; He is also localized in every individual heart. He awards the different fruitive results. He is not only worshipable as the impersonal Brahman, the Supreme Personality of Godhead, and the localized Paramātmā, but as the form of the incarnation of the Vedas as well. The Vedas give the right direction to the people so that they can properly mold their lives and come back to Godhead, back to home. The Vedas offer knowledge of the Supreme Personality of Godhead, Kṛṣṇa, and Kṛṣṇa in His incarnation as Vyāsadeva is the compiler of the Vedānta-sūtra. The commentation on the Vedānta-sūtra by Vyāsadeva in the Śrīmad-Bhāgavatam gives the real understanding of Vedānta-sūtra. The Supreme Lord is so full that for the deliverance of the conditioned soul He is the supplier and digester of foodstuff, the witness of his activity, the giver of knowledge in the form of Vedas and as the Supreme Personality of Godhead, Śrī Kṛṣṇa, the teacher of the Bhagavad-gītā. He is worshipable by the conditioned soul. Thus God is all-good; God is all-merciful.
Antaḥpraviṣṭaḥ śāstā janānām. The living entity forgets as soon as he quits his present body, but he begins his work again, initiated by the Supreme Lord. Although he forgets, the Lord gives him the intelligence to renew his work where he ended his last life. So not only does a living entity enjoy or suffer in this world according to the dictation from the Supreme Lord situated locally in the heart, but he receives the opportunity to understand Vedas from Him. If one is serious to understand the Vedic knowledge, then Kṛṣṇa gives the required intelligence. Why does He present the Vedic knowledge for understanding? Because a living entity individually needs to understand Kṛṣṇa. Vedic literature confirms this: yo 'sau sarvair vedair gīyate. In all Vedic literature, beginning from the four Vedas, Vedānta-sūtra and the Upaniṣadsand Purāṇas, the glories of the Supreme Lord are celebrated. By performing Vedic rituals, discussing the Vedic philosophy and worshiping the Lord in devotional service, He is attained. Therefore the purpose of the Vedas is to understand Kṛṣṇa. The Vedas give us direction to understand Kṛṣṇa and the process of understanding. The ultimate goal is the Supreme Personality of Godhead. Vedānta-sūtra confirms this in the following words: tat tu samanvayāt. One can attain perfection by understanding Vedic literature, and one can understand his relationship with the Supreme Personality of Godhead by performing the different processes. Thus one can approach Him and at the end attain the supreme goal, who is no other than the Supreme Personality of Godhead. In this verse, however, the purpose of the Vedas, the understanding of the Vedas and the goal of Vedas are clearly defined.