kasmaaccha te na nameranmahaatman gareeyase brahmanopyaadikartre |
ananta devesha jagannivaasa tvamaksharam sadasattatparam yat || 37 ||

And why should they not bow to you, O great one, most honourable and ancient creator of even Brahmaa? You are infinite, O lord of lords, O abode of the universe, you are imperishable, that which is beyond both the manifest and unmanifest.
kasmaat : why
cha : and
te : you
na : not
nameran : they bow
mahaatman : O great one
gareeyase : most honourable
brahmanaha : Brahmaa
api : even
aadikartre : ancient creator
ananta : infinite
devesha : lord of lords
jagannivaasa : abode of the universe
tvam : you
aksharam : imperishable
sadasattatparam : beyond manifest and unmanifest
yat : what is
Arjuna continues his prayer to Ishvara’s cosmic form. Here, he justifies why people who have preference for a particular deity were seen offering their salutations to the cosmic form. He says that when we see someone superior in all respects to our deity, there is no reason not to bow to that person. Ishvara in his cosmic form is the original cause, the creator of Lord Brahmaa. Whereas Lord Brahmaa could create several universes, Ishvara creates several Lord Brahmaas. Therefore it is appropriate that people worship Ishvara.
Now, Arjuna described Ishvara as “sadasattatparam”. What does that mean? “Sat” in this context refers to the manifest world, things that we can perceive with our mind and our senses. “Asat” refers to the unmanifest world comprising our subconscious desires or our vaasanas. In computer terms, Sat is the hardware and asat is the software, the programming stored in memory. Our behaviour is driven by the unmanifest programming of our desires, just like a computer behaves according to its programming.
So, if we were to describe electricity, it would be beyond the hardware and the software. Tiny electrical currents store the software in memory, and powerful electrical currents create the hardware in a factory. Another example we have come across is gold. Five grams of gold can make a necklace, or a bangle, or a biscuit. When the necklace is manifest, all the other shapes become unmanifest. But the gold transcends, it is beyond the manifest and the unmanifest. In the same way, Ishvara transcends the manifest and the unmanifest names and forms in this universe.