So in this Bhagavad-gītā the subject matter is comprehending five different truths. The first truth is what is God. It is the preliminary study of the science of God. So that science of God is explained here. Next, the constitutional position of the living entities, jīva. Īśvara and jīva. The Lord, the Supreme Lord, He is called īśvara. Īśvara means controller, and jīva, the living entities are... Jīvas, the living entities, they are not īśvara, or the controller.