The chapter closes with a sweeping declaration. Whatever merit is earned through Vedic study, through sacrifices, through austerities, through acts of charity — the yogi who knows this teaching surpasses all of it. Such a person reaches the supreme, primordial abode.
Studying the Vedas is noble. Performing sacrifices is admirable. Practicing austerity demands discipline. Giving in charity brings great merit. Yet the knowledge contained in this chapter — the constant remembrance of God, the practice of undivided devotion — exceeds them all. A river is good, but the ocean into which all rivers flow is greater. Devotion to God is the ocean into which all merit pours.
This verse is the closing seal of the entire chapter. The message is luminous in its simplicity: know God, remember God, be united with God at every moment. That alone is the greatest practice, the greatest merit, the greatest destination.