उत्तम: पुरुषस्त्वन्य: परमात्मेत्युदाहृत: । यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वर:,इन दोनोंसे उत्तम पुरुष तो अन्य ही है," जो तीनों लोकोंमें प्रवेश करके सबका धारण-पोषण करता है एवं अविनाशी परमेश्वर और परमात्मा--इस प्रकार कहा गया हैः
uttamaḥ puruṣas tv anyaḥ paramātmety udāhṛtaḥ | yo lokatrayam āviśya bibharty avyaya īśvaraḥ ||
Namun, berbeda dari keduanya ada Pribadi Tertinggi, yang disebut Paramātman. Dialah Tuhan yang tak binasa; memasuki dan meresapi tiga dunia, Ia menopang serta memelihara semuanya.
अजुन उवाच
Beyond the previously discussed categories of beings/principles, there is a distinct Supreme Person—Paramātman—who pervades the three worlds and sustains them as the imperishable Lord. The ethical implication is that ultimate refuge and moral orientation rest in the highest sustaining reality, not merely in transient or limited forms of existence.
Arjuna, in dialogue, articulates a doctrinal clarification: he identifies the ‘other’ and ‘supreme’ Person as Paramātman/Īśvara, emphasizing this being’s cosmic role of entering the worlds and upholding them. The statement functions as a theological and philosophical conclusion within the discourse.