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BG 10.32

सर्गाणामादिरन्तश्च मध्यं चैवाहमर्जुन
अध्यात्मविद्या विद्यानां वादः प्रवदतामहम्

sargāṇāmādirantaśca madhyaṃ caivāhamarjuna
adhyātmavidyā vidyānāṃ vādaḥ pravadatāmaham

TRANSLATION

Of creatures, I am the beginning and the end, and also the middle, O Arjuna. Of sciences I am the science of self (of the individual and Universal Self). Of those who argue, I am the fair reasoning.

PURPORT

Those that undergo creation are ‘creatures’. Their beginning is the cause. The meaning is that, of the creatures which are being created at all times, I am Myself the creator. Similarly, I am the end, namely the destroyer of everyone of those who are being destroyed at all times. Similarly I am the middle, namely, the sustentation. The meaning is, I am the sustainer of those who are being sustained at all times. Of those who indulge in Jalpa (argument) and Vitanda (perverse criticism) etc., I am the fair reasoning which determines the truth.