The 10th chapter of Bhagavad Gita is Vibhuti Yoga. Vibhuti means power of manifestation. This chapter lists several characteristics that are manifestations of the divine.

Absolute Reality has two dimensions. One is the unmanifested or impersonal dimension, and the other is the manifested or personal dimension. In its pristine nature, it is impersonal and goes beyond all personal dimensions. While infinite, the Absolute Reality can have a finite dimension.

Everything in this world – good, bad, indifference – all come from the same source, the divine reality. Just as electricity manifests in different ways depending on the gadget it powers, similarly, everything in this world is a different manifestation of the same divine reality.

Depending on our samskaras and the state of our mind, the divine manifests itself as good or evil. We can refine our samskaras through good physical actions. They generate spiritual energy and refine our samskaras.

We are not really as free as we imagine. Our mind, under the influence of samskaras, prevents us from what we want to do. With constant effort and by doing good actions, the resistance of the mind wears down, and we achieve more freedom.

3rd verse: “Those who understand Me as birthless, beginning-less and infinite – they are the greatest, they are the wisest and they understand Me.”

The absolute reality cannot be defined or explained. It is infinite and transcends all possibilities of description. It is beyond the six changes: birth, existence, growth, evolution, degeneration and death. The supreme reality in its highest dimension, is guna-atita - it is beyond gunas; it transcends gunas.

4th and 5th verses list 20 different characteristics as manifestations of the divine reality. These characteristics are: (1) Intellect (2) Jnanam, which refers to knowledge, and the discerning wisdom to make proper use of what we know (3) Asammohah or freedom from delusion – ability to see into the reality of things (4) Forgiveness (5) Truth (6) Restraint of external senses (7) Control over thoughts and emotions (8) Happiness – feeling joy when good happens to others (9) Misery – what we feel when something unpleasant happens (10) Birth (11) Death (12) Fear (13) Fearlessness (14) Non-violence (15) Even-mindedness (16) Contentment – understanding the limitations of what we aspire for (17) Austerity – restrain our aspirations and desires (18) Charity – wisdom to know that material things do not give contentment (19) Reputation (20) ill-fame.

Regarding death (11th quality), Yaksha posed a question to Yudhishthira – “What is the most mysterious fact of life?” In answer, Yudhishthira said – “Every minute and second, we see so many creatures moving towards the abode of death. Still, we believe that we will not have to join this procession. This is the most mysterious fact of life.”

Regarding Asammohah (3rd quality), Shankaracharya says that through purity of mind we develop the ability to look deep into things and understand their true nature. An intellectual person is not necessarily the wisest. There are others, who may not be educated, but are wise and can see deep into things. Such wisdom is a manifestation of the divine.

To perceive things as they are, we should take an interest in higher ideas, develop a discerning wisdom and have a higher ideal in life, which can help us focus our energies in one direction.

Both positive and negative characteristics are mentioned in this list as manifestations of the divine. In Vedanta, evil is not a separate category from good. Vedanta believes in the doctrine of error, not doctrine of evil. Error refers to our ignorance, which prevents us from recognizing the divine within.

6th verse: “The seven great rishis, the four great ancestors, and the Manus – they are born from My mind. All creatures in this world emerge from them.”

The essence of this verse is that the wisdom of all the great ancestors of humanity comes from the divine reality.