Krishna’s teaching is in keeping with the method of instruction in the Upanishads where the practice is to describe ‘the Transcendental’ with the help of superimposition and then to refute the same arguments, pointed out Sri R. Rajagopala Sarma in a discourse.
This is because they have to deal with the essential contradictory aspects of Brahman who is both Nirguna and Saguna. So while all attributes and qualities are ascribed to Brahman, these are also shown as not belonging to Him. A verse in the Gita states thus: Existing outside and inside all beings, moving as well as non-moving, Brahman is incomprehensible due to subtleness. So also, He is far away and yet near.” This is the underlying thought reiterated in Katha, Kena, Svetasvatara, Isa and so on.
Again, when it is stated that Brahman has hands and feet everywhere, he has eyes, ears and mouths everywhere and heads everywhere, the fact that He exists in all creatures by pervading them all is to be inferred. It is to be understood that He shines through the functions of all the organs, but He is devoid of organs. He is unattached but He is the sole supporter of all. He is without qualities, Nirguna, but He is the perceiver of all qualities. His subtle nature is compared to the akasa that pervades the minutest space as in the eye of the needle as well as the vast expanses in the universe. There is no nook or corner in which He does not exist. When we perceive objects, it is because of the light that reveals them to our eyesight.
Along with the object when one learns to see the light that reveals the object, one begins to feel His compelling presence inside and outside one’s being. A jnani tries to grapple with His indescribable greatness, and to hold on to this awareness at all times. This is the highest attainment for the jivatma.