In this verse, Bhagavan Krishna describes the Supreme Abode (Paramam Dhama), which is not a physical location in space-time, but rather the essential substratum of existence—the light of Pure Consciousness (Brahman). When Krishna says the sun, moon, and fire cannot illumine it, He is asserting that the Ultimate Reality is self-luminous (svayam-prakasha). All material light depends on the senses and the mind to be perceived, but that Supreme State is the very source of the capacity for perception itself. It is the 'light of lights' that remains unconditioned by the dualities of brightness and darkness, existing beyond the reach of physical instruments. This represents the realization that the seeker’s true Self is identical to that Absolute, which requires no external validation or illumination. The second half of the verse speaks to the finality of this realization. 'Having gone there, they do not return' signifies the cessation of the cycle of samsara. It is not a travel to a distant celestial realm, but a shift in identity from the ego-bound individuality to the limitless Brahman. When the soul realizes its oneness with the Divine, the ignorance that necessitates rebirth is eradicated. For the devotee, this is the state of total surrender into the heart of the Beloved, where the distinction between the lover and the Beloved dissolves, and the soul finds its permanent, tranquil rest in the infinite Being of Krishna.

The Supreme Reality is not an object to be perceived by external light, but the self-luminous ground of Consciousness in which all phenomena arise and into which the liberated soul dissolves, never to be bound by the currents of worldly existence again.