In Chapter 10 of the Bhagavad Gita, Lord Krishna reveals His divine opulences (Vibhutis) that pervade the entire cosmos. From an Advaita Vedanta viewpoint, these manifestations are not separate from Brahman but are reflections of the One Ultimate Reality appearing in diverse forms. Krishna, speaking as the Supreme Self (Paramatman), emphasizes that all glories, strength, wisdom, and beauty in creation are but expressions of the undivided, eternal, and infinite Brahman. The finite forms seen in the world are mere manifestations of the One Consciousness appearing through the veil of Maya (illusion).

Krishna declares that He is the Atman (Self) seated in the hearts of all beings. This aligns with Advaita’s core teaching: "Tat Tvam Asi" (Thou art That)—the individual self (Jivatman) is not different from the Supreme Self (Brahman). Arjuna, initially seeing Krishna as a divine personality, is guided towards the deeper realization that divinity is not outside or separate, but is his own true essence. The countless vibhutis Krishna describes—such as being the essence of the sun, the intellect in the wise, and the power in the strong—point towards the immanent and transcendent nature of Brahman, which alone exists, beyond name and form.

For the Advaitin seeker, this chapter is not merely about worshipping external divine manifestations but transcending duality and recognizing that all forms, powers, and excellences are nothing but the play of Maya upon the non-dual, unchanging Self. The wise do not get lost in worshipping multiple forms; instead, they merge their understanding into the one formless Reality—Brahman, which neither increases nor diminishes, but remains Sat-Chit-Ananda (Existence, Consciousness, Bliss). The vibhutis serve as pointers, leading the aspirant from the world of diversity (Vyavaharika Satya - Relative Reality) to the realization of the One (Paramarthika Satya - Absolute Reality).

Thus, the essence of Chapter 10 in the Advaita perspective is this: Krishna does not merely display divine glories for admiration but directs Arjuna towards the realization of the non-dual truth—that there is no second entity apart from Brahman. The journey is not about accumulating knowledge of different divine manifestations but dissolving the illusory distinction between the worshipper and the worshipped, between the seen and the seer, between Jiva and Ishvara, into the realization of the One Eternal Self.