nānto ’sti mama divyānāḿ
vibhūtīnāḿ paran-tapa
eṣa tūddeśataḥ prokto
vibhūter vistaro mayā

Translation of Bhagavad Gita 10.40

O mighty conqueror of enemies, there is no end to My divine manifestations. What I have spoken to you is but a mere indication of My infinite opulences.

Commentary by Sri A.C. Bhaktivedanta Swami Prabhupada of Gaudiya Sampradaya:

As stated in the Vedic literature, although the opulences and energies of the Supreme are understood in various ways, there is no limit to such opulences; therefore not all the opulences and energies can be explained. Simply a few examples are being described to Arjuna to pacify his inquisitiveness.

Commentary by Sri Vishvanatha Chakravarthi Thakur of Gaudiya Sampradaya:

Now the Lord summarizes the subject. There is no end to my vibhutis. Briefly only (uddesatah), in name only, I have spoken of the multitude of my vibhutis.

Commentary by Sri Ramanuja of Sri Sampradaya:

10.40 There is no limit to the divine and auspicious manifestations of My will to rule. But it has been described to some extent by Me in brief by means of a few illustrations.

Commentary by Sri Sridhara Swami of Rudra Sampradaya:

The subject matter of Lord Krishna’s vibhuti or divine, transcendental opulence is now being concluded. Lord Krishna informs that as His vibhuti is infinite and endless it is not possible to state them all and they only have been stated in brief.

Commentary by Sri Madhvacharya of Brahma Sampradaya:

In whatever forms the manifestations of majesty, greatness, beauty and power are seen, they should be known as minuscule fractions of Lord Krishna’s vibhuti or divine, transcendental opulence. Manifesting as the brahman He becomes the spiritual substratum pervading all existence. Manifesting as Brahma He becomes the ruler of the aggregate of the 330 million demigods. Having been established as the predominant goal in the Sama Veda, He is know as Sama, predominant in the Vedas. Similarly He is established as aswattha or immutable to bequeath eminence to the Aswattha Tree known as the Banyan Tree and He was called Aswattha and other names etc. to give recognition to their special qualities which manifest from Him. Thus the principle of manifesting vibhuti. It is clear and apparent that the Supreme Lord Krishna’s avatars or incarnations and expansions are different from His vibhuti and are also distinctly different from the demigods and any jiva or embodied being. Realisation of the Supreme Lord can manifest internally or externally in two ways as either direct perception or as supra-sensory illumination.

The realisation of Lord Krishna’s expansions such as Narayana, Rama or Vishnu are direct perception possessing transcendental qualities and attributes and eternal spiritual forms. They are completely above and beyond the demigods, the jivas or embodied beings and material nature. However abiding in material objects and energising the distinctive nature in them along with the complete material existence, when perceived is known as supra sensory illumination. Because Lord Krishna possesses all of the attributes of paramatma the Supreme Soul, He is known as Paramatma. Because He is self luminous like the rays of the sun, He is known as the sun. Since He causes rain laden clouds to shower He is known as Marici. Being in equanimity to all He is known as Sama. Being the bestower of pleasure He is known as the moon. Being the knower of everything He is the Vedas. Since He abides everywhere He is Vasu. Being conscious of all things He is cit. Being the purifier He is known as Pavana the wind which purifies. Being ever immutable He is Mt. Meru. Being the holder of all He is the ocean as all land floats upon it. He is Skanda who defeated all adversaries. He is Bhrigu being adorable. He is the recitation of Vedic mantras being gloified. He is Yagna the worship and propitiation. He is Hayagriva, the horse incarnation. He is Airavata, the lord of the elephants. He is the protector of the Sri the goddess of fortune. Since He grants all the desires of nara or man He is Narada. Being the guardian of Hri and Sri both dual forms of Laksmi, He is knownas Himalaya. Being unassailable by adversaries He is vajra the thunderbolt. Since He gives protection to the obedient He is Garuda. Because abiding in the heart of all beings He gives peace He is Vasuki. Being the enjoyer of all desires He is Kandarpa or Kamadeva the god of love. Since He is the knower of all that is to be known, He is Aryama. He is time the knower of all knowledge. Being pleased with the devotees He is Varuna. Having two forms one internal and one external He is known as dvanda or dual. Granting limited knowledge to the uninitiated He is the makara. Being the controller He is Yama the demigod in charge of death. Being extremely devoted He is Prahlad. Being the Lord of all seeking beings He is the Lord of all beings. Being the renunciate of samsara the perpetual cycle of birth and death He is Jahnavi or Ganga-devi. Being the Lord of the atma or soul He is Adhytma. Knowing all He is wisdom. In debates He is conclusive logic. Being eulogised He is fame, speech and wealth. Since He is always remembered He is memory. Being knowledgeable He is intellect. Being compassionate He is mercy. In sport He is gambling. Being the refuge of the singers He is the Gayatri. Being ever victorious He is vitue. Being the punisher He is the rod of chastisement. Since He has great attributes He is called Brihat Sama. Since He is omniscient He is Ushana.

Being the knower of all wisdom He is awareness. Being secretive He is silence. On the path to the final goal He is perseverance. Beings pleased with understanding He is Kaplia. Being the best among humans He is Vedavyasa. Being all pervasive He is Vishnu. Thus dwelling within all beings and having innumerable qualities the resplendent Lord Krishna is the glory of the glory. Among the constellations with different qualities Lord Krishna as the moon takes precedence over them such as the stars and other planets as the moon has the predominant influence over the Earth. Among those of similar attributes such as the demigods He takes predominance over them all as Shankara or Shiva who is more then all of them. Among the jivas or embodied being He bestows eminence only to very few such as Brihaspati, Bhrgu and Arjuna. Among the demigods the primary creator after Vishnu is Brahma and there is no jiva equal to Him. In the performance of yagnas conscious awareness is superior. Of weapons Sudarsan Cakra is superior and of the Vedas the Rig Veda is spoken of as Supreme. In other places it is stated the Sama Veda is Supreme but not because of its attributes but because of the divinty presiding over it. The presiding dieties of the Rig Veda are the saktis Laksmi, Sarsawati and Parvati. Whereas the presiding diety of the Sama Veda is Shiva. Still accordingly whatever is proper following the Vedic etiquette is to be accepted.

Knowledge that the Supreme Lord is everything verifies the reality that there is nothing which exits apart from Him. Conceptions of duality are strictly on the empirical platform of material existence. Once the Universal Form has been perceived by Arjuna’s consciousness and he has total awreness such conceptions of duality will cease to arise. Then he will see that everything existing is different manifestations of the Supreme Lord. As snow, ice and steam are nothing more then different manifestations of water.

om purnam adah purnam idam purnat purnam udacyate purnasya purnam adaya purnam evavasisyate

The Supreme Lord is perfect and complete and because He is perfect and complete all that emanates from Him are perfectly complete. Whatever is produced from the complete is complete in itself. Because He is complete even though unlimited completeness emantes from Him, He remains eternally complete.

Commentary by Sri Keshava Kashmiri of Kumara Sampradaya:

Lord Krishna concludes the description of His vibhuti or divine, transcendental opulence with the words nanto’sti there is no limit to them and also there is no being in all existence that can account and describe them all. What Lord Krishna has given is only a very small partial description of His vibhuti.

Commentary by Sri Adi Shankaracharya of Advaita Sampradaya:

10.40 Parantapa, O destroyer of enemies; asti, there is; na, no; antah, limit; to mama, My; divyanam, divine; vibhutinam, manifestations. Indeed, it is not possible for anyone to speak or know of the limit of the divine manifestations of the of the all-pervading God. Esah, this; vistarah, description; vibhuteh, of (My) manifestations; tu, however; prokatah, has been stated; maya, by Me; uddesatah, by way of illustration, partially.

Commentary by Sri Abhinavagupta of Kaula Tantra Sampradaya:

10.19-42 Hanta te etc. upto jagat sthitah. I am the Soul etc. (verse 20) : By this [the Bhagavat] wards off the exclusion [of any being as different form Him]. Otherwise the sentences like ‘Of the immovable [I am] the the Himalayas’ (verse 25) etc., would amount to the exclusive statement that the Himalayan range is the Bhagavat and not any other one. In that case, the indiscriminateness of the Brahman is not established and hence the realisation of the Brahman would be a partial (or conditioned) one. For, the [present] text of exposition is intended for that seeker whose mind cannot contemplate on the all-pervasiveness [of the Brahman], but who [at the same time] is desirous of realising that [all-pervasiveness]. Hence, while concluding, [the Bhagavat] teaches the theory of duality-cumunity by saying ‘whatsoever being exists with the manifesting power’ etc., and then concludes the topic with the theory of absolute unity, as ‘Or what is the use of this elaboration;…..I remain pervading this [universe] by a single fraction [of Myself] This has been declared indeed [in the scriptures] as : ‘All beings constitute [only] His one-fourth; His [other] immortal three-forths are in the heaven.’ (Rgveda, X, xc, 3). Thus, all this and the prime cause of creatures, are nothing but the Bhagavat (Absolute). And hence, He Himself becomes the object of knowledge of all, but being comprehended with the different strange qualities.

Sanskrit Shloka Without Transliteration Marks:

nanto ’sti mama divyanam
vibhutinam paran-tapa
esa tuddesatah prokto
vibhuter vistaro maya

Sanskrit to English Word for Word Meanings:

na — nor; antaḥ — a limit; asti — there is; mama — My; divyānām — of the divine; vibhūtīnām — opulences; param-tapa — O conqueror of the enemies; eṣaḥ — all this; tu — but; uddeśataḥ — as examples; proktaḥ — spoken; vibhūteḥ — of opulences; vistaraḥ — the expanse; mayā — by Me.