“But other than these is the Supreme Person (uttamaḥ puruṣaḥ), called the Supreme Self (paramātman) — the imperishable Lord who, entering the three worlds, sustains them.” Here is the Gītā’s decisive advance beyond dualistic Sāṅkhya. Above both the perishable field and the imperishable witness stands a third — not a mere silent spectator (like the Sāṅkhya puruṣa), but the active, sustaining Lord, the Īśvara who enters and upholds the worlds. This is the reconciliation the whole book has been building: the impersonal Absolute (akṣara) and the personal God (īśvara) are not rivals but the same Supreme, seen as changeless-in-itself and as loving-sustainer-of-all. The One who is beyond change is also the One who cares for the world.