tapaamyahamaham varsham nigruhnaamyutsrijaami cha |
amritam chaiva mrityushcha sadasachchaahamarjuna || 19 ||

I provide heat, I hold back and send forth the rain. I am immortality and also death, I am real and also unreal, O Arjuna.
tapaami : provide heat
aham : I
varsham : rain
nigruhnaami : hold back
utsrijaami : send forth
cha : and
amritam : immortality
cha : and
eva : also
mrityuhi : death
sat : real
asat : unreal
aham : I am
arjuna : O Arjuna
A recurring theme of this chapter is that we should see Ishvara everywhere, instead of looking only in things and places that our senses find pleasurable. In that regard, since we deal with the weather everyday, it can become a great pointer to access Ishvara. However, anytime the climate becomes too hot, or there is excessive rain or drought, our body feels uncomfortable, and therefore we do not even think of Ishvara when those things happen.
Shri Krishna says in the shloka that it is Ishvara that is providing the heat as the sun. So when it gets extremely hot, we should recognize that it is Ishvara that is providing the energy for the sun. And even though we may feel uncomfortable, we should realize that Ishvara has the welfare of the entire earth in mind. When it gets hot, the water on earth rises to form clouds, and is eventually sent back as rain. If the sun were never to give enough heat, we would never get any rain on earth.
Shri Krishna also says that Ishvara is found in immortality as well as in death. Symbolically, what is meant here is that knowing Ishvara as an infinite entity is real immortality, and knowing Ishvara as finite is death. When we see only waves and foam in the ocean, we will eventually see them “die”. But when we only see the ocean, there is no death whatsoever.
How do we develop such a vision? By knowing what is “sat” or real and what is “asat” or not real. Just because something is perceived by our senses, it does not automatically become real. Optical illusions are a great example. This echoes the lessons of the second chapter where Shri Krishna encourages us to develop “tattva drishti” or the vision of the essence, not of names and forms.
With this shloka, Shri Krishna concludes the topic on pointers of Ishvara. A new topic, forms of devotion, is taken up next.