Bhagavad Gita Chapter 13 Verse 34

Gita 13.34

क्षेत्रक्षेत्रज्ञयोः, एवम्, अन्तरम्, ज्ञानचक्षुषा।
भूतप्रकृतिमोक्षम्, च, ये, विदुः, यान्ति, ते, परम्।।34।।

Gita 13.34

KshetrkshetragyoH, evam’, antaram’, gyaanchakshusha,
Bhootprkritimoksham’, ch, ye, viduH, yaanti, te, param’ ||34||

Translation: (Evam’) thus (kshetr) body (ch) and (kshetragyo) of Brahm Kaal (antaram’) difference (ye) who (gyaanchakshusha) with the eyes of knowledge i.e. by Tatvgyan (viduH) become conversant with (te bhoot) those living beings (prkriti) from Prakriti i.e. from Maya Ashtangi, the power released by Kaal (moksham’) gaining freedom (param’) the Supreme God other than the giver of the knowledge of Gita (yaanti) attain. (34)

Translation: Thus those who with the eyes of knowledge i.e. by Tatvgyan become conversant with the difference between the body and Brahm-Kaal, those living beings, gaining freedom from Prakriti i.e. Maya-Ashtangi, the power released by Kaal, attain the Supreme God other than the giver of the knowledge of Gita. In Gita Chapter 13 Verse 1-2, it is said that one who knows Kshetr i.e. body is known as Kshetragya. Therefore know me alone as Kshetragya. It is proved from this that the giver of the knowledge of Kshetragya is Kaal i.e. Brahm.