Here Krsna clearly differentiates between that which is temporary, fleeting and that which is permanent, omnipresent. He gives us a beautiful exposition on the difference between Matter & Spirit. Field and the Knower of the Field. Knowledge and That which is to be Known. Knowing the difference between Matter and Spirit, we can focus on that aspect of our life which is ceaseless, unblemished by what we think, feel or do. As a result we move closer to understanding our true Self which is the changeless element in this transient world that we live in.