kasmāc ca te na nameran mahātman
garīyase brahmaṇo 'py ādi-kartre
ananta deveśa jagan-nivāsa
tvam akṣaraḿ sad-asat tat paraḿ yat
kasmāt — why; ca — also; te — unto You; na — not; nameran — they should offer proper obeisances; mahā- ātman — O great one; garīyase — who are better; brahmaṇaḥ — than Brahmā; api — although; ādi- kartre — to the supreme creator; ananta — O unlimited; deva- īśa — O God of the gods; jagat- nivāsa — O refuge of the universe; tvam — You are; akṣaram — imperishable; sat- asat — to cause and effect; tat param — transcendental; yat — because.
By this offering of obeisances, Arjuna indicates that Krishna is worshipable by everyone. He is all-pervading, and He is the Soul of every soul. Arjuna is addressing Krishna as mahatma, which means that He is most magnanimous and unlimited. Ananta indicates that there is nothing which is not covered by the influence and energy of the Supreme Lord, and devesa means that He is the controller of all demigods and is above them all. He is the shelter of the whole universe. Arjuna also thought that it was fitting that all the perfect living entities and powerful demigods offer their respectful obeisances unto Him, because no one is greater than Him. Arjuna especially mentions that Krishna is greater than Brahma because Brahma is created by Him. Brahma is born out of the lotus stem grown from the navel abdomen of Garbhodakasayi Vishnu, who is Krishna's plenary expansion; therefore Brahma and Lord Siva, who is born of Brahma, and all other demigods must offer their respectful obeisances. It is stated in Srimad-Bhagavatam that the Lord is respected by Lord Siva and Brahma and similar other demigods. The word aksharam is very significant because this material creation is subject to destruction but the Lord is above this material creation. He is the cause of all causes, and being so, He is superior to all the conditioned souls within this material nature as well as the material cosmic manifestation itself. He is therefore the all-great Supreme.