This shloka echoes 10.20, where Krishna said He is the beginning, middle, and end of all beings. Here, the same is said of all creations. Every invention, every composition, every new thing that emerges in the world — its beginning, its middle, and its end all rest in the divine.
Among all branches of knowledge, adhyatma vidya — the science of knowing the Self — is the highest. And among modes of discourse, vada — reasoned dialogue aimed at truth, not at winning. Where an argument leads toward understanding rather than domination, the divine is present in that conversation.