Text 331
The Opulence of the Absolute
520
adhyātma-vidyā —spiritual knowledge;  vidyānām —of all education;  vādaḥ —natural conclusion;  pravadatām —of arguments;  aham —I am.
TRANSLATION
Of all creations I am the beginning and the end and also the middle, O Arjuna. Of all sciences I am the spiritual science of the Self, and among logicians I am the conclusive truth.
PURPORT
Among created manifestations, the total material elements are first created by Mahā-Viṣṇu and are annihilated by Lord Śiva. Brahmā is the secondary creator. All these created elements are different incarnations of the material qualities of the Supreme Lord; therefore He is the beginning, the middle and the end of all creation.
Regarding the spiritual science of the Self, there are many literatures, such as the four  Vedas , the  Vedānta-sūtra  and the  Purāṇas , the  Śrīmad-Bhāgavatam  and the  Gītā . These are all representatives of Kṛṣṇa. Among logicians there are different stages of argument. The presentation of evidence is called  japa . The attempt to defeat one another is called  vitaṇḍa , and the final conclusion is called  vāda . The conclusive truth, the end of all reasoning processes, is Kṛṣṇa.
TEXT 33
अक्षराणामकारोऽसि द्वन्द्वः सामासिकस्य च । 
    अहमेवाक्षयः कालो धाताऽहं विश्वतोमुखः॥ ३३ ॥
akṣarāṇām akāro'smi dvandvaḥ sāmāsikasya ca aham evākṣayaḥ kālo dhātāhaṁ viśvato-mukhaḥ
akṣarāṇām —of letters;  akāraḥ —the first;  asmi —I am;  dvandvaḥ —dual;  sāmāsikāsya —compounds;  ca —and;  aham —I am;  eva —certainly;  akṣayaḥ —eternal;  kālaḥ —time;  dhātā —creator;  aham —I am;  viśvato-mukhaḥ —Brahmā.
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