Kṛṣṇa declares His position as the ultimate Master of everything. He is the only enjoyer and the only master of all sacrifices. Whether a person thinks they are sacrificing for nature, for humanity, or for a demigod, Kṛṣṇa is the one who actually receives the offering. The tragedy is that people do not recognize His ‘tattvena’, His actual transcendental nature. Because they see only the surface or the intermediate powers, they remain in illusion. “Therefore they fall down.” They stay in the cycle of material existence because they have not reached the Source. Knowing who is the ‘Enjoyer’ is the key to peace. If you think *you* are the enjoyer, you struggle. If you think a *spirit* is the enjoyer, you are confused. But if you know that Kṛṣṇa is the Enjoyer, you become His happy partner. This verse points out that ignorance of God’s true position is the only reason for the soul’s continued residence in this world of birth and death.