Kṛṣṇa and the Supreme Personality of Godhead are identical. Therefore Lord Kṛṣṇa is referred to as "Bhagavān" throughout the Gītā. Bhagavān is the ultimate in the Absolute Truth. Absolute Truth is realized in three phases of understanding, namely Brahman or the impersonal all-pervasive spirit; Paramātmā, or the localized aspect of the Supreme within the heart of all living entities; and Bhagavān, or the Supreme Personality of Godhead, Lord Kṛṣṇa. In the Śrīmad-Bhāgavatam this conception of the Absolute Truth is explained thus:

The Sanskrit word Bhagavān is explained by the great authority, Parāśara Muni, the father of Vyāsadeva. The Supreme Personality who possesses all riches, all strength, all fame, all beauty, all knowledge and all renunciation is called Bhagavān. There are many persons who are very rich, very powerful, very beautiful, very famous, very learned, and very much detached, but no one can claim that he possesses all riches, all strength, etc., entirely. Only Kṛṣṇa can claim this because He is the Supreme Personality of Godhead. No living entity, including Brahmā, Lord Śiva, or Nārāyaṇa, can possess opulences as fully as Kṛṣṇa. Therefore it is concluded in the Brahma-saṁhitā by Lord Brahmā himself that Lord Kṛṣṇa is the Supreme Personality of Godhead. No one is equal to or above Him. He is the primeval Lord, or Bhagavān, known as Govinda, and He is the supreme cause of all causes.

In the Bhāgavatam also there is a list of many incarnations of the Supreme Personality of Godhead, but Kṛṣṇa is described as the original Personality of Godhead, from whom many, many incarnations and Personalities of Godhead expand:

Therefore, Kṛṣṇa is the original Supreme Personality of Godhead, the Absolute Truth, the source of both the Supersoul and the impersonal Brahman.

In the presence of the Supreme Personality of Godhead, Arjuna's lamentation for his kinsmen is certainly unbecoming, and therefore Kṛṣṇa expressed His surprise with the word kutas, "wherefrom." Such unmanly sentiments were never expected from a person belonging to the civilized class of men known as Āryans. The word āryan is applicable to persons who know the value of life and have a civilization based on spiritual realization. Persons who are led by the material conception of life do not know that the aim of life is realization of the Absolute Truth, Viṣṇu, or Bhagavān, and they are captivated by the external features of the material world, and therefore they do not know what liberation is. Persons who have no knowledge of liberation from material bondage are called non-Āryans. Although Arjuna was a kṣatriya, he was deviating from his prescribed duties by declining to fight. This act of cowardice is described as befitting the non-Āryans. Such deviation from duty does not help one in the progress of spiritual life, nor does it even give one the opportunity to become famous in this world. Lord Kṛṣṇa did not approve of the so-called compassion of Arjuna for his kinsmen.