This was the teaching of Karma Yoga by Sri Krishna. But the unselfish performance of Karma is not all. It is only a negative virtue. It purifies the mind and frees it from the taint of selfishness. The mind then becomes prepared for the higher planes and becomes fit for the direct influence of Íshvara. So Sri Krishna gave to His disciples the true conception of Ísvara. He told them Ísvara was One, the source of all existence, all knowledge and all bliss. He told them how one Ísvara pervaded the whole universe and became thus manifested through the Universe. He also pervaded all beings, and became manifested through these beings. The Universe and the Jiva were His Prakritis or bodies as it were. The Universe body was eight-fold in its character, beginning with that most susceptible to His influence and ending with the division most obtuse to that influence. This eight-fold Prakriti also entered into the constitution of Jiva. But there was something more in Jiva, — the consciousness, the knower. This element was Ísvara Himself, as limited by Jiva Prakriti, or Jiva body. The whole universe being the body of Ísvara, His knowledge and powers were unrestricted, whereas the body of the Jiva, being limited and restricted, his powers and knowledge were also restricted. This highest conception of Ísvara is not adapted for all. So Sri Krishna gave the conception of Ísvara, as manifested by His powers, and as manifested in Time and Space, and lastly as He is manifested in the human body with four hands and the Crown, symbolising His lordship over the whole Universe. But this conception of Ísvara is not enough. As man owes a duty to all beings, the performance of which is Karma, so he owes a duty to Ísvara, and that duty is Upâsanâ. All beings make sacrifices for one another, and so they owe duty to one another. But Ísvara makes the greatest sacrifice for all beings and He holds all beings close to His bosom in each Kalpa, that they may work out their evolution under the most favorable circumstances. He waits for those that give up everything for His sake, and give themselves entirely up to Him, so that He may bear their Karma upon Himself and hasten their evolution to such an extent, that they may approach His own state. As Ísvara gives Himself to the service of the Universe, so do His Bhaktas too. Men owe the highest duty to Ísvara, and this they discharge by means of Upâsanâ. Upâsanâ is the law of being for all Jivas, when they reach the state of manhood. Surrender is the essence of Upâsanâ, and this Sri Krishna taught to Arjuna.