The Srimad Bhagavad Gita is the sermon of God. It is the eternal truth which uplifts the morality of people and changes their whole way of thought. It is an unparalleled, unique, and everlasting friend of all. It is the very life force of all human beings. While there are many English versions available, there is always room to look at it from a different point of view. As times change, so should its appeal and messages. The author feels that there is a need to write a new commentary on this holy text, which could give us an opportunity to elevate our soul.