yo maamajamanaadim cha vetti lokamaheshwaram |
asammoodhaha sa martyeshu sarvapaapaihi pramuchhyate || 3 ||

One who knows me as birthless, causeless and lord of the universe, he is wise among all humans and is freed from all sins.
yaha : one who
maam : me
ajam : birthless
anaadim : causeless
cha : and
vetti : knows
lokamaheshwaram : lord of the universe
asammoodhaha : wise
saha : he is
martyeshu : among humans
sarvapaapaihi : all sins
pramuchhyate : freed from
In this shloka, Shri Krishna says that one whose devotion in Ishvara has reached its pinnacle, one who understands Ishvara as the eternal lord of the universe, automatically develops this capacity of discrimination and becomes wise. Also, he is freed from all his sins. This is the end result of devotion.
The Gita places special emphasis on the quality of viveka or discrimination. It is the ability to differentiate between what is real and what is unreal. For some people, this comes easily but for most of us, it does not. Devotion is the solution. When we begin to hear about Ishvara’s glories, our vision and understanding about his true nature increases. We begin to realize that while everything in the world has a beginning and end, Ishvara is beyond time. We begin to see that he is everywhere, he is not confined to a certain space or location.
So when we see that Ishvara is present everywhere and everytime, beyond the realm of time and space, we automatically begin to understand that everything else is finite and transient. Our reactions to situations become calmer. If we come across a tough situation, we know that the timeless ever present Ishvara is in there, and so therefore the situation will be temporary and will not bother us anymore. We become “assammodaha” or wise, beyond all delusion.
Also, by hearing these glories, we realize that Ishvara is the one who is running the universe. When we identify ourselves with the controller of the universe, our ego, sense of doership and enjoyership automatically drops because we know that we are doing nothing, it is all Ishvara’s doing. When the sinner, which is nothing the sense of doership and enjoyership, is dropped, all our sins are destroyed in an instant.
Shri Krishna now beings to speak of Ishvara’s expressions, which is the main theme of this chapter. He first speaks about Ishvara’s inner, subtle expressions in the next few shlokas. He later speaks about his external, more visible expressions.