Krishna explains that the soul is present in all bodies, and He Himself is the supreme Knower in all fields. He also introduces the concept of knowledge and its components, which include the understanding of the field, the knower, and the ultimate

In the final episode of Chapter 12, Krishna describes the qualities of a devotee who is equally disposed to friends and enemies, free from honor and dishonor, heat and cold, happiness and distress. Those who possess these qualities are dear to Krishna.