Who is Almighty - The Bhagavad Gita
॥ श्रीमद्भगवद्गीता ॥ ॥ ॐ श्री परमात्मने नमः ॥ ॥ अथ श्रीमद्भगवद्गीता ॥
Shree Krishna has explained about the almighty or Brahman (in Sanskrit, root bṛh means "to swell, expand, grow, enlarge") in chapters 7, 11, 13, 15 and 17 of Shrimad Bhagavad Gita. Brahman Supreme Brahman has two concepts viz. Nirguna and Saguna. Nirguna Brahman is formless, without attributes or quality. Saguna Brahman, in contrast, was envisioned and developed as with form, attributes and quality. Brahman is distinct from Brahma (one of the deities & mortal), Brahmin (one of the Verna) and Brahmama (one of the four ancient layers of texts within the Vedas).
Supreme Brahman, the truth (Being)-consciousness-Bliss, is eternal, the ultimate reality and pervading all in the universe. Brahman is omnipresent, transcendent (supreme, divine), beyond time and space, but yet immanent in nature and in all beings – as light in the sun and other luminaries, as gravitation that keeps the galaxies in position, as fertility in soil, as digestive powers in all living beings and above all in the hearts of all as the living spirit from whom life, memory, intelligence, knowledge and everything else proceed.
Supreme Brahman is the lord of the two beginning less entities Prakriti and Jiva is said to be neither Sat (being) nor Asat (non-being). Brahman is the the sustainer of beings (as Vishnu), the destroyer (as Rudra) and the creator of all (as Brahma). Brahman is knowledge itself, worth knowing, and worth attaining through real wisdom. The eternal Jivatma (soul) the fragment of the Supreme Being is the controller of the body etc. Around Jivatma is the mind, ego, Buddhi, senses etc. which are arisen from Prakriti.
That is infinite, this is infinite. From the infinite, the Infinite has come forth. When the Infinite is subtracted from the Infinite, the Infinite remain.
Om tat sat are the holy syllables & represent Brahman, and indicate the sacrificial mentality. Om is sound Brahman (शब्द) and the seed of all mantras, Tat means that indicating Brahman. Sat means truth or reality, is equally representing Brahman. Utterance of these syllables, promotes his spiritual evolution. Brahman is the goal and devotion, real wisdom, selfless karma & dhayan yoga are the paths.
Shree Krishna has explained the attributes of Brahman & Jivatma as under (in bracket, chapter. verse) (the relevant Sanskrit verses of Bhagavad Gita are mentioned at the bottom):
Chapter: 7 - Attributes of Almighty - I
Chapter: 11 - Almighty
Chapter: 13 - Attributes of Almighty - II
Chapter: 15 - Attributes of Almighty - III
Chapter: 17 - Om Tat Sat
Chapter: 15 - Jivatma