BG Chap 13 - The object of knowledge

Having taught the process for attaining knowledge, Kṛṣṇa now teaches what is to be known by that process. He first describes brahma, knowing which one attains liberation.

Brahma refers to the individual soul, jīvātmā. The jīva is called Brahman because it is endowed with eight great (bṛhat) qualities: sinless, ageless, deathless, hunger-less, thirst-less, without lamentation, whose every desire is truth and whose every desire is fulfilled. When the word Brahman is applied to the living entity, it refers to vijñāna-brahma as opposed to ānanda-brahma, who is the Supreme Brahman Personality of Godhead. Viśvanātha describes brahma as the Paramātmā present in all living beings. That brahman is worshipped by the devotees as personal with qualities, and by the jñānīs as impersonal without qualities. As the object of meditation with four hands situated within the body, brahman is known as Paramātmā.