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BG 7.18

उदाराः सर्व एवैते ज्ञानी त्वात्मैव मे मतम्
आस्थितः स हि युक्तात्मा मामेवानुत्तमां गतिम्

udārāḥ sarva evaite jñānī tvātmaiva me matam
āsthitaḥ sa hi yuktātmā māmevānuttamāṃ gatim

TRANSLATION

All these are indeed generous (udarah), but I deem the man of knowledge to be My very self; for he, integrated, is devoted to Me alone as the highest end.

PURPORT

Because they worship Me alone, all these are generous i.e., benefactors. For, those who receive from Me anything, however small they are, I consider them as contributing everything to Me (and thus as benefactors). But I deem the man of knowledge to be My very self. I consider Myself as depending on him for My support. Why is it so? Because this person considers Me to be the highest and finds it impossible to support himself without Me; I also find it impossible to be without him. Thus, verily, he is My self.

The attainment of this state of mind requires innumerable auspicious births. It is attained after gaining the knowledge of the real nature of the self and the self feels that Its happiness consists in being a dependant (Shesha) of Myself.