kshetra-jnam capi mam viddhi
sarva-kshetresu bharata
kshetra-kshetrajnayor jnanam
yat taj jnanam matam mama

"O scion of Bharata, you should understand that I am also the knower in all bodies, and to understand this body and its knower is called knowledge. That is My opinion."

Mama matam = My [Sri Krishna's] siddhanta or belief. Bharata = Arjuna of Bharata dynasty, sarva-kshetresu = in all Kshetrams or bodies, ca = and, api = also, kshetra-jna = in Kshetragya or souls, mam = I [Sri Krishna], viddhi = to be understood. The Lord says that He should be understood as achit or body and also as Kshetragya or jeevatman. This does not mean unintelligent body and the Lord are one and the same; it also does not mean that the intelligent atman and the Lord are one and the same. It means that the Lord pervades every material or achit and every atman or chit. He is the Antaratman in all. He is the Cause for all. He is the Ruler of all. He advises Arjuna to understand the soul- body [सरीरा आत्म भाव] relationship. To the Lord, every atman is a body, as also every unintelligent matter or achit, is a body. Jeevatman is having this body; and the Lord is having Jeevatman as His body. Thus Paramatma or the Lord controls and commands both soul and body. Both soul and body are dependent on the Lord. So He is the soul of both Kshetram and Kshetragya. Is not the oneness of Kshetram and Kshetragya, with the Lord intended in the sloka? No. For the simple reason, the Lord separately mentions Kshetram, Kshetragya and 'mam' -Himself. Thus all the Three entities are separate and are real. They are connected with each other and this is stated in this sloka. The Lord is always present in chit and achit. Both are dependent on Him. They can never be independent of Him. But they are not Him. He is different from chit and achit. Chit and achit are different; but they are associated together for a life span which could be as long as 80 years in a human body. But one day they get separated. Whereas, the relationship between the Lord and chit or achit is for ever and can never be separated. Brahmam or the Lord is the cause and all others are effects; Brahmam is atman and all others are bodies; Brahmam is Ruler and all others are subjects; Brahmam is Protector and all others are protected. This relationship is stated here. Kshetra = cultivable land, kshetrajnayo = Kshetragya, jnanam = knowledge [that both are bodies of the Lord], tad jnanam = that understanding or knowledge is, mama matam = My [Sri Krishna's] belief. We will go further deep into the meanings of these in the ensuing slokas. Swami Koorattalwan, has made these subjects easy to understand in his stotrams.