Front, back, every side. Arjuna offers salutations in every direction because there is no direction where Krishna is not. When a person stands inside something that stretches to every horizon, bowing in just one direction makes no sense. You bow everywhere. You bow because everywhere is the same presence.
The logic of the final line is breathtaking in its simplicity: 'You pervade all. Therefore You are all.' No leap of faith is required. No mystical insight. Just follow the reasoning. If something is present in every particle, every moment, every being — then it is, by definition, everything. The conclusion is not theology. It is geometry.
This shloka closes the most intense portion of Arjuna's hymn. He began with names — Vayu, Agni, Varuna. He moved to salutations — a thousand times, and again. And now he arrives at the final truth: 'Tatah asi sarvah' — therefore You are everything. The Upanishadic declaration 'Sarvam khalvidam Brahma' (all of this is indeed Brahman) finds its echo here, spoken not by a sage in a forest but by a warrior on a battlefield, with tears and trembling.