Chapter VIII · Śloka 21
अव्यक्तोऽक्षर इत्युक्तस्तमाहुः परमां गतिम् ।
यं प्राप्य न निवर्तन्ते तद्धाम परमं मम ॥
यं प्राप्य न निवर्तन्ते तद्धाम परमं मम ॥
avyakto'kṣara ity uktas tam āhuḥ paramāṃ gatim |
yaṃ prāpya na nivartante tad dhāma paramaṃ mama ||
yaṃ prāpya na nivartante tad dhāma paramaṃ mama ||
That Unmanifest is called the Imperishable; it is declared to be the highest goal. Those who reach it do not return. That is My supreme abode.
The Eternal Unmanifest is identified as the akṣara — the Imperishable — and as Krishna's own supreme dhāman (abode). Reaching it is the highest goal, from which there is no return to conditioned existence.