Vibhuti Vistara Yoga-Bhagavad Gita Chapter 10 [The Infinite Glories of the Ultimate Truth]
Krishna Said > Shaloka: 32
English
Of all creations I am the beginning and the end and also the middle, O Arjuna. Of all sciences I am the spiritual science of the self, and among logicians I am the conclusive truth.
Purport
Among created manifestations, the total material elements are first created by Maha-Visnu and are annihilated by Lord Siva. Brahma is the secondary creator. All these created elements are different incarnations of the material qualities of the Supreme Lord; therefore He is the beginning, the middle and the end of all creation.
Regarding the spiritual science of the self, there are many literatures, such as the four Vedas, the Vedanta-sutra and the Puranas, the Srimad Bhagavatam and the Gita. These are all representatives of Krishna. Among logicians there are different stages of argument. The presentation of evidence is called japa. The attempt to defeat one another is called vitanda, and the final conclusion is called vada. The conclusive truth, the end of all reasoning processes, is Krishna.