sargāṇām ādir antaśh cha madhyaṁ chaivāham arjuna
adhyātma-vidyā vidyānāṁ vādaḥ pravadatām aham||32||
Meaning : O Arjuna, among all creations, I am the beginning, the middle, and the end.Among all forms of knowledge, I am the knowledge of the self (spiritual wisdom),and among arguments or discussions, I am logical reasoning (truthful debate).