Text 27]
The Most Confidential Knowledge
479
for Him to accept such a humble offering, enable one to advance steadily in life, to purify the body, and to create fine brain tissues which will lead to clear thinking. Above all, the offering should be made with an attitude of love. Kṛṣṇa has no need of food, since He already possesses everything that be, yet He will accept the offering of one who desires to please Him in that way. The important element, in preparation, in serving and in offering, is to act with love for Kṛṣṇa.
The impersonalist philosophers, who wish to maintain that the Absolute Truth is without senses, cannot comprehend this verse of  Bhagavad-gītā . To them, it is either a metaphor or proof of the mundane character of Kṛṣṇa, the speaker of the  Gītā . But, in actuality, Kṛṣṇa, the Supreme God-head, has senses, and it is stated that His senses are interchangeable; in other words, one sense can perform the function of any other. This is what it means to say that Kṛṣṇa is absolute. Lacking senses, He could hardly be considered full in all opulences. In the Seventh Chapter, Kṛṣṇa has explained that He impregnates the living entities into material nature. This is done by His looking upon material nature. And so in this instance, Kṛṣṇa’s hearing the devotee’s words of love in offering foodstuffs is  wholly  identical with His eating and actually tasting. This point should be emphasized: because of His absolute position, His hearing is wholly identical with His eating and tasting. Only the devotee, who accepts Kṛṣṇa as He describes Himself, without interpretation, can understand that the Supreme Absolute Truth can eat food and enjoy it.
TEXT 27
यत्करोषि यद्भ्रासि यज्जुहोषि ददासि यत् । यत्तपस्यसि कौन्तेय तत्कुरुष्व मदर्पणम् ॥२७॥
yat karoşi yad aśnāsi 
    yaj juhoşi dadāsi yat 
    yat tapasyasi kaunteya 
    tat kuruṣva mad arpaṇam
yat —what;  karoşi —you do;  yat —whatever;  aśnāsi —you eat;  yat —whatever;  juhoşi —you offer;  dadāsi —you give away;  yat —whatever;  yat —whatever;  tapasyasi —austerities you perform;  kaunteya —O son of Kuntī;  tat —that;  kuruṣva —make;  mat —unto Me;  arpaṇam —offering.