I am the pure fragrance in the earth, and the brilliance in fire. I am the life in all beings, and the austerity in those who practice austerity.
Explanation
Krishna continues telling Arjuna how he is present as the essence within each part of creation, so that Arjuna can recognize him everywhere. Here he names the pure fragrance (gandha) of earth, the radiance (tejas) of fire, the life force (jīvana) in living beings, and austerity (tapas), the disciplined self-restraint of ascetics. Traditions differ on whether this means the divine is the very essence of things or only their source and power, and this verse can be read either way.