The Gita develops around the concept of a universal God who can be envisioned, though not understood on a human level, and around the idea that life’s purpose is to attain unity with God. This precept is implicit as are other fundamental beliefs like reincarnation. When the Gita makes explicit references to such ideas that are a familiar part of Hinduism, It does so for emphasis or analogy rather than for evaluation. It reiterates them and alludes to them in different contexts, but the beliefs themselves are treated as givens, not as theories. They considered beyond question, though not beyond interpretation:
She who always worships God faithfully
Crossed past the world
And becomes a part of God.
Perhaps the most awesome verses in the Gita are those that speak of God’s power and grandeur, depicting Him in all aspects and all forms. God is earth, water, fire, air, ether, mind, reason, the seed of all beings, Om, and the Self. God lives in the heart of all living things. Everything that is glorious or brilliant or strong is a spark of His brightness. He is the essence of life. God is Brahma, the Creator who caused the world to be and from whom all things come. He is Vishnu, the Preserver. In this form God is a wonderful sight adorned with jewels and weapons, and heavenly garlands, and covered with fragrant paste. He holds the whole world by just a flicker of His divinity. As the Destroyer, He is Shiva who makes all the worlds afraid. He appears in multiple colored forms. He has large shining eyes and a wide open mouth filled with terrible teeth. His awful brightness burns the universe.
Yet, howsoever the ancients described God millennia ago and however we may visualize God today, the Bhagavad Gita explains:
God is beyond what your mind can understand.
God likes the sun
far beyond the darkness of ignorance.