BG Chap 10 - Kṛṣṇa is everything, but not everything is God
In the next section of the tenth chapter, Kṛṣṇa claims to be the superlative exemplar in more than 70 categories. There are many who read monism into these texts. But we should understand that prior to this Kṛṣṇa has just strongly and repeatedly declared that He is the source of all that be. It follows that God is not only distinct from His creative energies but is also one with them, since they are eternally resting on Him.
In 10.2, He said He is the source of the devas and the sages. In 10.4-5 He said He is the source of all the qualities of the living beings. In 10.6 He said He is the origin of the Manus. In 10.8 He said He is the source of everything. Kṛṣṇa precedes, then, His identification of Himself with the greatest items of this world by emphasizing that He is the source of all these things. In the seventh chapter, Kṛṣṇa stated that all the things of this world are His energy and that He is therefore the source of all that be.
Kṛṣṇa uses the term vibhūti repeatedly which indicates the following: glory, expansion, great power, manifestation of might and so on. By using the word vibhūti no less than six times, Kṛṣṇa makes it clear that He is talking about His powers, His properties, His opulences and so on. In the seventh chapter, there are three ‘identification verses’ (7.9-11) which exactly resemble in meter, language and content the ‘identification verses’ of the tenth chapter (10.20-38). These 3 verse, as in the 10th chapter, are preceded by an elaborate analysis of how Lord Kṛṣṇa is the source of all. At the conclusion of 7.9-11, Kṛṣṇa declares that all these opulences with which He identified Himself come from Him, and are resting in Him, but He is not in them (7.12). So one who rightly understands the sense in which Kṛṣṇa is the source of everything does not then consider all beings to be God, but rather worships the real God with wholehearted devotion (10.8).
The above is adapted from HH Hrdayananda Gosvami's paper 'Kṛṣṇa in the Bhagavad-gītā: A Beginning Ontology from the Gaudiya Perspective' which can be found here: