BG 4.9
जन्म कर्म च मे दिव्यमेवं यो वेत्ति तत्त्वतः ।
त्यक्त्वा देहं पुनर्जन्म नैति मामेति सोऽर्जुन ॥ ९ ॥
janma karma ca me divyam
evaṁ yo vetti tattvataḥ
tyaktvā dehaṁ punar janma
naiti mām eti so 'rjuna
janma — birth; karma — work; ca — also; me — of Mine; divyam — transcendental; evam — like this; yaḥ — anyone who; vetti — knows; tattvataḥ — in reality; tyaktvā — leaving aside; deham — this body; punaḥ — again; janma — birth; na — never; eti — does attain; mām — unto Me; eti — does attain; saḥ — he; arjuna — O Arjuna.
One who knows the transcendental nature of My appearance and activities does not, upon leaving the body, take his birth again in this material world, but attains My eternal abode, O Arjuna .
The Lord's descent from His transcendental abode is already explained in the 6th verse. One who can understand the truth of the appearance of the Personality of Godhead is already liberated from material bondage, and therefore he returns to the kingdom of God immediately after quitting this present material body. Such liberation of the living entity from material bondage is not at all easy. The impersonalists and the yogīs attain liberation only after much trouble and many, many births. Even then, the liberation they achieve—merging into the impersonal brahmajyoti of the Lord—is only partial, and there is the risk of returning again to this material world. But the devotee, simply by understanding the transcendental nature of the body and activities of the Lord, attains the abode of the Lord after ending this body and does not run the risk of returning again to this material world. In the Brahma-saṁhitā it is stated that the Lord has many, many forms and incarnations: advaitam acyutam anādim ananta-rūpam. Although there are many transcendental forms of the Lord, they are still one and the same Supreme Personality of Godhead. One has to understand this fact with conviction, although it is incomprehensible to mundane scholars and empiric philosophers. As stated in the Vedas: