sarganam adir antas ca
madhyam caivaham arjuna
vadah pravadatam aham
Of all creations I am the beginning and the end and also the middle, O Arjuna. Of all sciences I am the spiritual science of the self, and among logicians I am the conclusive truth.
Commentary by Srila Prabhupada
Among the created manifestations, the first is the creation of the total material elements. As explained before, the cosmic manifestation is created and conducted by Maha-Vishnu, Garbhodakashayi Vishnu and Kshirodakashayi Vishnu, and then again it is annihilated by Lord Shiva. Brahma is a secondary creator. All these agents of creation, maintenance and annihilation are incarnations of the material qualities of the Supreme Lord. Therefore He is the beginning, the middle and the end of all creation.
For advanced education there are various kinds of books of knowledge, such as the four Vedas, their six supplements, the Vedanta-sutra, books of logic, books of religiosity and the Puranas. So all together there are fourteen divisions of books of education. Of these, the book which presents adhyatma-vidya, spiritual knowledge—in particular, the Vedanta-sutra—represents Krishna.
Among logicians there are different kinds of argument. Supporting one’s argument with evidence that also supports the opposing side is called jalpa. Merely trying to defeat one’s opponent is called vitanda. But the actual conclusion is called vada. This conclusive truth is a representation of Krishna.
Commentary by Sri Visvanatha Cakravarti Thakur
I am the creation (adih) and destruction (antah) of ether and other elements (sarganam), and the maintenance of them as well. One should meditate upon creation, maintenance and destruction as my vibhutis. This means that I, the Supreme Lord, am the creator, maintainer and destroyer. Among types of knowledge, I am knowledge of the self. Among types of argumentation in order to establish ones own idea and defeat others ideas, such as jalpa and vitanda, I am vada, which attempts to discern actual truth with the goal of coming to a conclusion.