anantashchaasmi naagaanaam varuno yaadasaamaham |
pitrunaamaryamaa chaasmi yamaha samyataamaham || 29 ||

Among the water snakes I am Ananta and among the marine beings I am Varuna. Among the Pitrs I am Aryamaa and among the controllers I am Yama.
anantaha : Ananta
cha : and
asmi : I am
naagaanaam : among the water snakes
varunaha : Varuna
yaadasaam : marine beings
aham : I am
pitrunaam : among the Pitrs
aryamaa : Aryamaa
cha : and
asmi : I am
yamaha : Yama
samyataamaham : among the controllers
In the previous shloka, Shri Krishna spoke about Ishvara’s expressions among snakes that live on land. Here, he says that among the snakes that live in water, Ishvara’s foremost expressions is Ananta. Also known as Aadishesha, he is depicted with a thousand heads, each head singing the glory of Lord Vishnu, who rests on Aadishesha’s coils. His name comes from the Sanskrit root “sis” meaning “that which remains”, because Aadishesha remains unaffected after the dissolution of the universe.
Next, we encounter the world of marine dwelling beings or “Yaadas”. Among these, Shri Krishna says that Ishvara is Lord Varuna, the king of the ocean. He is mentioned as part of the daily prayer ritual known as Sandhyavandanam. Symbolically, “yaadas” refers the to divinity prevalent in any seemingly inert object. Recognizing the divinity in everything, the Indian tradition encourages worship of the Tulsi leaf, of trees, of the earth and so on.
Pitra loka is the realm of the manes or ancestor gods. The seven primary manes are Kavyavaha, Anala, Soma, Yama, Aryama, Agnisvatta and Barhisat. Among these, Shri Krishna says that Ishvara is Aryaman, the chief of the manes. Ishvara is also Lord Yama among all the controllers. This is because he is also the lord of justice, using the ultimate punishment o death to maintain order and harmony in the universe.