ye tv aksharam anirdesyam
sarvatra-gam acintyam ca
kuta-stham acalam dhruvam
te prapnuvanti mam eva
But those who fully worship the unmanifested, that which lies beyond the perception of the senses, the all-pervading, inconceivable, unchanging, fixed and immovable—the impersonal conception of the Absolute Truth—by controlling the various senses and being equally disposed to everyone, such persons, engaged in the welfare of all, at last achieve Me.
Commentary by Srila Prabhupada
Those who do not directly worship the Supreme Godhead, Krishna, but who attempt to achieve the same goal by an indirect process, also ultimately achieve the same goal, Sri Krishna. “After many births the man of wisdom seeks refuge in Me, knowing that Vasudeva is all.” When a person comes to full knowledge after many births, he surrenders unto Lord Krishna. If one approaches the Godhead by the method mentioned in this verse, he has to control the senses, render service to everyone and engage in the welfare of all beings. It is inferred that one has to approach Lord Krishna, otherwise there is no perfect realization. Often there is much penance involved before one fully surrenders unto Him.
In order to perceive the Supersoul within the individual soul, one has to cease the sensual activities of seeing, hearing, tasting, working, etc. Then one comes to understand that the Supreme Soul is present everywhere. Realizing this, one envies no living entity—he sees no difference between man and animal because he sees soul only, not the outer covering. But for the common man, this method of impersonal realization is very difficult.
Commentary by Sri Visvanatha Cakravarti Thakur
Those who worship my impersonal svarupa brahman are inferior because of their state of suffering. This the Lord states in two verses. Those who worship the brahman (aksaram) which is not possible to designate (anirdesyam), because it is without form or other qualities (avyaktam), which is spread everywhere (sarvatra gam), beyond logic (acintyam) and extending over all time (kutastham), devoid of increase or other change (acalam) and eternal (dhruvam), attain me in the form the impersonal brahman. He says that they attain “me” because the brahman is non-different from the Lord. Amara Kosa says that kutasha means that which pervades time with one form.