pitaasi lokasya charaacharasya tvamasya poojyashcha gururgareeyaan |
na tvatsamostyabhyadhikaha kutonyo lokatrayepyapratimaprabhaava || 43 ||

You are the father of this universe, of all that is moving and non-moving. You are most worthy of worship, and the greatest teacher among teachers. There is none like you. How could anyone be superior than you in all the three worlds, O one of immeasurable impact?
pitaa : father
asi : is
lokasya : universe
charaacharasya : moving and non-moving
tvam : you
asya : are
poojyaha : worthy of worship
cha : and
guruhu : teacher
gareeyaaan : teachers
na : not
tvatsamaha : like you
asti : is
abhyadhikaha : superior than
kutaha : how
anyaha : other
lokatraye : in the three worlds
api : also
apratimaprabhaava : unsurpassable impact
Arjuna describes the characteristics of an ideal parent in this shloka. Who is an ideal parent? Any parent should obviously provide physical and emotional nourishment to their children. But ideal parents also become the greatest gurus, the greatest teachers, for their children. Only when parents teach the right knowledge and values do they become worthy of being worshipped by their children. Symbolically speaking, Ishvara is the ideal parent because he is the ultimate cause of this universe that is made up of sentient and insentient objects.
Arjuna also refers to Ishvara as the ultimate overlord of the three worlds. Traditionally, we think of these three worlds as referring to heaven , hell and earth. Another meaning of the three worlds is the three states in which we exist. In the day, we exist in the waking state where our intellect, our faculty of logic and reason is active. In the night, we go into our dream state, where our intellect is shut off but our mind creates whole new dream worlds. We then go into a state of deep sleep, where neither the mind nor the intellect functions.
Though we keep going through all three states daily, the sense that “I exist” is common. The Mandukya Upanishad uses this analysis to reveal the nature of the eternal essence. In this shloka, Arjuna asserts that Ishvara is with us as the “I am” principle in all of these three states of waking, dream and deep sleep. To this great being, Arjuna surrenders his ego by declaring that there is nothing else in the entire universe like Ishvara.