The Bhagavad Gita, in this commentary is realized as a philosophical treatise of universal significance, having a bearing on the personal existence of each of us, as it is inseparably one with the existence of the whole. Taking cognizance of the overall development of the thought in the text, it enunciates the first half as a visualization of the oneness of the total system of existence and life with one Absolute Reality; with the second half insightfully proclaiming the unity of every individual, while maintaining one’s characteristics, with the Cosmic Form, the concrete version of the Absolute or Bhagavan. It elaborates how each of its chapters and even verses leads to the next one, all in line with the overall scheme of thought. Acknowledging Gita as a yoga-shastra (science of dialectics), it explicates how this methodological device strings together all the seemingly contradictory statements; revealing an ineffably uniting experience, befitting a scientifically and practically conceived non-dualism or advaita. Though written as a sort of varttika to Nataraja Guru’s famous commentary on the Gita, this one is appreciable as an independent book, since it delves into the depth of each verse directly in the view of the core philosophical vision, the Gita intends to communicate.