The title of the chapter is Yoga of the Supreme Spirit. The Supreme is from every viewpoint the highest-in the previous verses several such indications are found. In this verse the Blessed Lord Himself using the word Purshottam in very emphatic terms is saying-

In the Supreme Power there is never anywhere the least bit of change. The power which is absolutely uniform, ever the same its name is the Supreme. Whereas the world which is seen, the body and all material objects are changing every moment and are destructible. The Supreme is the power that is consciousness itself; all apart from Him is insentient. That is why the Supreme is beyond the mutable! The embodied being is immortal but it has the limitations of the body and the soul. The Supreme is limitless; the One who is free and the energizer of all; there is no narrowness, limit, boundaries and titles in it. The embodied being has little knowledge whereas the Supreme is all-knowing! From this point of view 'aksarada picottamah' the Supreme is superior to the imperishable embodied being.

Here observe the difference in the words used. He is beyond the perishable, but He has not been described to be different from the imperishable embodied being. He has been described as being superior to it! There can be no differentiation as the embodied being is an imperishable part of the Supreme.

By using logic and reason to clarify an issue and reaching a decision, is the very nature of the preacher of the Gita, Lord Shri Krishna. After establishing the Supreme to be above the perishable and superior to the imperishable, this decision was given-for this reason in this world and in the Vedas I am celebrated as Purshottam (Supreme Person). Here observe the intricacy of this conclusion. Not just the world but even the Vedas which are approved by the scriptures have acknowledged the Supreme which is Truth, Consciousness and Bliss as the Purshottam (Supreme Person). This fact should be constantly remembered that here Lord Shri Krishna is not merely in the role of the charioteer of Arjun but in the form of Vast Divine Power essentially and in His very nature, such is the indication being given.