bhuya eva maha-baho
shrinu me paramam vacah
yat te ’ham priyamanaya
The Supreme Personality of Godhead said: Listen again, O mighty-armed Arjuna. Because you are My dear friend, for your benefit I shall speak to you further, giving knowledge that is better than what I have already explained.
Commentary by Srila Prabhupada
The word bhagavan is explained thus by Parashara Muni: one who is full in six opulences, who has full strength, full fame, wealth, knowledge, beauty and renunciation, is Bhagavan, or the Supreme Personality of Godhead. While Krishna was present on this earth, He displayed all six opulences. Therefore great sages like Parashara Muni have all accepted Krishna as the Supreme Personality of Godhead. Now Krishna is instructing Arjuna in more confidential knowledge of His opulences and His work. Previously, beginning with the Seventh Chapter, the Lord has already explained His different energies and how they are acting. Now in this chapter He explains His specific opulences to Arjuna. In the previous chapter He has clearly explained His different energies to establish devotion in firm conviction. Again in this chapter He tells Arjuna about His manifestations and various opulences.
The more one hears about the Supreme God, the more one becomes fixed in devotional service. One should always hear about the Lord in the association of devotees; that will enhance one’s devotional service. Discourses in the society of devotees can take place only among those who are really anxious to be in Krishna consciousness. Others cannot take part in such discourses. The Lord clearly tells Arjuna that because Arjuna is very dear to Him, for his benefit such discourses are taking place.
Commentary by Sri Visvanatha Cakravarti Thakur
Starting from the seventh chapter Krsna spoke of bhakti and its exclusive nature, revealing the powers of the Lord. Now in the tenth chapter he speaks of bhakti along with a description of the vibhutis of the Lord.
The powers of the Lord by knowing which one understands that the Lord is worthy of worship have been described starting from the seventh chapter. Now the Lord will explain the powers in detail for the pleasure of those who have devotion. According to the rule that the rsis speak indirectly and the Lord is fond of indirect statements, and because this knowledge is somewhat difficult to comprehend, the Lord speaks again.
paroksa-vada rsayah paroksam ca mama priyam
The Vedic seers and mantras deal in esoteric terms, and I also am pleased by such confidential descriptions. SB 11.21.35
“Again (bhuyah), hear my words.” This means, again I will speak about the king of knowledge, the king of secrets.
O Mighty-armed one, just as you display your supreme power of your arms, which is greater that all others, you should display the supreme power of your intelligence in this topic. Listen to the words I speak.” This implies that Arjuna should limit his attention to what is spoken.
“These words are even superior to what I have said previously (paramam vacam). I speak these words to you, to cause you astonishment.” The dative case (te) is used to limit the purpose of the verb (vaksyami) “I will speak to you.” This means “I will speak to you because you are filled with prema (priyamanaya).”