Whatever meritorious effect is declared (in the scriptures) to accrue from (the study of) the Vedas, (the performance of) sacrifices, (the practice of) austerities and gifts, having known this, the yogi rises above it all and attains to the primeval supreme Abode. (Bhagavad Gita 8.28)
Whatever fruit of merit is declared by the scriptures to be attainable when the Vedas are properly studied, when the sacrifices are performed in all their parts, when austerities are well practiced — beyond all this multitude of fruits rises the yogi who rightly understands and follows the teaching imparted by Bhagavan in His answers to the seven questions of Arjuna. And the yogi then attains the highest abode of Ishvara, which existed even from the beginning. He attains Brahman, the cause of all, the Imperishable, nirvana, ever unaffected by the creation or destruction of the universe.
With this verse, the chapter ends. It is one of the most difficult chapters of the Gita. It teaches the highest love and devotion. The first six chapters teach the law of karma and work without attachment to result. Here, the Lord teaches bhakti, work for love of God: ‘Be My servant or be My friend or be My instrument, but you must do some work. Why speak of work always? Because I am Ishvara, the Creator, Preserver and Destroyer of the universe. I am not nirguna. I want this world and I Myself have to work constantly, otherwise My creation would come to grief. Therefore you must help Me. Then everything will come to you. Whatever you would get from studying scriptures, practising austerities and all that, you will get through love. But do not be idle or foolish. Only be a little patient. Work and have faith in Me. Do not get anxious — that spoils everything. I know what I am doing; everything at its proper time. Go quietly your way and love and remember Me, who am the Mother of the universe. And then have no fear; all will turn out well.’ That is the idea of the Gita: to make Arjuna fight. By work, by making the mind strong and steady, following the rules given in the scriptures, man gains wisdom. By the light of that wisdom he is able to perceive the invisible cause in all visible forms. The wise man sees God everywhere and in everything. Such yogis are never separated from the Lord. They exist in Him and He in them.