15.15 And aham, I, as the Self; san-nivistah, am seated; hrdi, in the hearts, in the intellects; sarvasya, of all creatures. Therefore, with regard to all the creatures, mattah, from Me, from the Self; are Smrtih, memory; jnanam, knowledge; and their apohanam, loss. The knowledge and memory of these creatures who perform good deeds come from Me in accordance with the good deeds; similarly, the loss, deterioration, of memory and knowledge of those who perform evil deeds comes from Me in accordance with the evil deeds. Aham eva, I alone, the supreme Self; am the vedyah, object to be known; sarvaih, through all; vedaih, the Vedas. I am also the vedanta-krt, the originator of the Vedanta, i.e., the source of the traditional school of the teachings of Vedanta; and aham eva, I Myself; am the veda-vit, knower of the Vedas, the knower of the teachings of the Vedas. In the verses beginning with, 'That light in the sun which৷৷.' (12), etc. have been stated briefly the majesty of God, the Lord called Naravana, which arise from special limiting adjuncts. Now then, the succeeding verses are begun with a view to determining the real nature of that very Lord as the Unconditioned and Absolute, by distinguishing Him from the limiting adjuncts, (viz) the mutable and the immutable. In that connection, after dividing into three parts [The two limiting adjuncts-the mutable and the immutable-, and the supreme Self.] all the teachings of the preceding and the immediately succeeding chapters, the Lord says:

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15.15 And I am seated in the hearts of all. From Me are memory, knowledge and their loss. I alone am the object to be known through all the Vedas; I am also the originator of the Vedanta, and I Myself am the knower of the Vedas.