Bhagavad Gita: Adhibhuta, adhidaiva & adhiyajna (Attaining the Supreme ,Text 4, Chapter 8)



Sri-bhagavan uvaca

adhibhutam ksaro bhavah
purusas’ cadhidaivatam
adhiyajno’ ham evatra
dehe dehe-bhrtam vara


 (Attaining the Supreme ,Text 4, Chapter 8)


Meaning:  O best of the embodied beings, the physical nature, which is constantly changing, is called adhibhuta [ the material manifestation ]. The universal form of the Lord, which includes all the demigods, like those of the sun and moon, is called adhidaiva. And I, the Supreme Lord, represented as the Supersoul in the  heart of every embodied beings, am called adhiyajna[ the Lord of sacrifice].



Bhagavad Gita: Adhibhuta, adhidaiva & adhiyajna (Attaining the Supreme ,Text 4, Chapter 8)

Bhagavad Gita: Brahman, Adhyatma, Karma (Attaining the Supreme ,Text 3, Chapter 8)

Sri-bhagavan uvaca

aksaram brahma paramam
svabhavo’ dhyatmam ucyate
bhuta-bhavodbhava-karo
visargah karma-samjnitah

 (Attaining the Supreme ,Text 3, Chapter 8)
Meaning:  The Supreme Personality of Godhead said: The indestructible, transcendental living entity is called Brahman, and his eternal nature is called adhyatma, the self. Action pertaining  to the development  of the material bodies of the living entities is called karma, or fruitive activities.

Bhagavad Gita: Brahman, Adhyatma, Karma (Attaining the Supreme ,Text 3, Chapter 8)

Bhagavad Gita: Arjuna inquired? (Attaining the Supreme ,Text 1,2 Chapter 8)

arjuna uvaca

kim tad brahma kim adhyatmam
kim karma purusottama
adhibhutam ca kim proktam
adhidaivam kim ucyate


(Attaining the SupremeText 1 Chapter 8)


Arjuna inquired: O my Lord, O Supreme Person, what is Brahman? What is the self? What are fruitive activities? What is this material manifestation? And what are the demigods? Please explain this to me.


arjuna uvaca

adhiyajnah katham ko ‘ tra
dehe’ smin madhusudana
prayana-kale ca katham
jneyo ‘ si niyatatmabhih

(Attaining the SupremeText 2 Chapter 8)



Meaning: Who is the Lord of sacrifice, and how does He live in the body, O Madhusudana? And how can those engaged in devotional service know You at the time of death?

Bhagavad Gita: Understand and know Me, even at the time of death [Knowledge of the Absolute (Text 30 Chapter 7)]

sri-bhagavan uvaca

sadhibhutadhidaivam mam
sadhiyajnam ca ye viduh
prayana-kale pi ca mam
te vidur yukta-cetasah


(Knowledge of the AbsoluteText 30 Chapter 7)


Meaning: Those in full consciousness of Me, who know Me, the Supreme Lord, to be the governing principle of the material manifestation, of the demigods, and of all methods of sacrifice, can understand and know Me, the Supreme Personality of Godhead, even at the time of death.

*** Persons acting in Krsna consciousness are never deviated from the path of entirely understanding the Supreme Personality of Godhead. In the transcendental association of Krsna consciousness, one can understand how the Supreme Lord is the governing  principle of the material manifestation and even of the demigods. Gradually , by such transcendental association, one becomes convinced of the Supreme Personality of Godhead, and at the time of death such a Krsna conscious person can never forget Krsna.

Bhagavad Gita: Understand and know Me, even at the time of death [Knowledge of the Absolute (Text 30 Chapter 7)]

Bhagavad Gita: Intelligent persons take refuge in Me in devotional service [Knowledge of the Absolute (Text 29 Chapter 7)]

sri-bhagavan uvaca

jara-marana-moksaya
mam asritya yatanti ye
te brahma tad viduh krtsnam
adhyatmam karma cakhilam


(Knowledge of the AbsoluteText 29 Chapter 7)


Meaning: Intelligent persons who are endeavoring for liberation from old age and death take refuge in Me in devotional service. They are actually Brahman because they entirely know everything about transcendental activities.

*** Birth, death, old age and diseases affect this material body, but not the spiritual body. There is no birth, death, old age and disease for the spiritual body, so one who attains a spiritual body, becomes one of the associates of the Supreme Personality of Godhead and engages in eternal devotional service is really  liberated. Aham brahmasmi: I am spirit . It is said that one should understand that he is  Brahman, spirit soul. This Brahman conception of life is also in devotional service. The pure devotee are transcendentally situated on the Brahman platform, and they know everything about transcendental activities.
Bhagavad Gita: Intelligent persons take refuge in Me in devotional service [Knowledge of the Absolute (Text 29 Chapter 7)]

Bhagavad Gita: Freed from dualities of delusion [Knowledge of the Absolute (Text 28 Chapter 7)]

sri-bhagavan uvaca

yesam tv anta-gatam papam
jananam punya-karmanam
te dvandva-moha-nirmukta
bhajante mam drdha-vratah



(Knowledge of the AbsoluteText 28 Chapter 7)


Meaning: Persons who have acted piously in previous lives and in this life and whose sinful actions are completely  eradicated are freed from the dualities of delusion, and they engage themselves in My service with determination.



Bhagavad Gita: Freed from dualities  of delusion [Knowledge of the Absolute (Text 28 Chapter 7)]

Bhagavad Gita: All living entities are born into delusion [Knowledge of the Absolute (Text 27 Chapter 7)]





sri-bhagavan uvaca

iccha-dvesa-samutthena
dvandva-mohena bharata
sarva-bhutani sammoham
sarge yanti parantapa




(Knowledge of the AbsoluteText 27 Chapter 7)


Meaning: O scion of Bharata, O conqueror of the foe, all living entities are born into delusion, bewildered by dualities arisen from desire and hate.

*** The real constitutional position of the living entity is that of  subordination to the Supreme Lord, who is pure knowledge. When one is deluded into separation from this pure knowledge, he becomes controlled by illusory energy and cannot  understand the Supreme Personality of Godhead. The illusory energy is manifested in the duality of desire and hate. Deluded persons, symptomatically, dwell in dualities of dishonor  and honor, misery and happiness, woman and man, good and bad, pleasure and pain, etc. thinking, ” This is my wife; this is my house; I am the master of this house; I am the husband of this wife.” These are the dualities of delusion. Those who are so deluded by dualities are completely foolish and therefore cannot understand the Supreme Personality of Godhead.



Bhagavad Gita: All living entities are born into delusion [Knowledge of the Absolute (Text 27 Chapter 7)]

Bhagavad Gita: I know everything (Past, Present & Future) but no one knows Me [Knowledge of the Absolute (Text 26 Chapter 7)]


sri-bhagavan uvaca

vedaham samatitani
vartamanani carjuna
bhavisyani ca bhutani
mam tu veda na kascana


(Knowledge of the AbsoluteText 26 Chapter 7)

Meaning: O Arjuna, as the Supreme Personality of Godhead, I know everything that has happened in the past, all that is happening in the present, and all things that are yet to come. I also know all living entities; but Me no one knows.



Bhagavad Gita: I know everything (Past, Present & Future) but no one knows Me [Knowledge of the Absolute (Text 26 Chapter 7)]

CBEC notifies www.ewaybillgst.gov.in as GST Portal for furnishing e-way bill (Notification No. 9/2018 dated 23rd Jan 2018)


Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website- Central Government hereby notifies http://www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and http://www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2018–Central Tax

New Delhi, the 23rd January, 2018
G.S.R….(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in super session of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017- Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, except as respects things done or omitted to be done before such super session, the Central Government hereby notifies http://www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and http://www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.
Explanation.-
(1) For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013); and
(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the website managed by the National Informatics Center, Ministry of Electronics & Information Technology, Government of India.

2. This notification shall be deemed to have come into force with effect from the 16th day of January, 2018.
[F. No.349/58/2017-GST(Pt.)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Note:- The principal notification No. 4/2017-Central Tax, dated the 19th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017.



Happy Vasant Panchami: विद्या ददाति विनयं





विद्या ददाति विनयं विनयाद् याति पात्रताम् ।

पात्रत्वात् धनमाप्नोति धनात् धर्मं ततः सुखम् ॥



अर्थ- विद्या विनय देती है, विनय से पात्रता आती है, पात्रता से धन आता है, धन से धर्म होता है, और धर्म से सुख प्राप्त होता है