नमोऽस्तु ते सर्वत एव सर्व ।
सर्वं समाप्नोषि ततोऽसि सर्व: ॥ ४० ॥
namo ’stu te sarvata eva sarva
sarvaṁ samāpnoṣi tato ’si sarvaḥ
namaḥ — offering obeisances; purastāt — from the front; atha — also; pṛṣṭhataḥ — from behind; te — unto You; namaḥ astu — I offer my respects; te — unto You; sarvataḥ — from all sides; eva — indeed; sarva — because You are everything; ananta-vīrya — unlimited potency; amita-vikramaḥ — and unlimited force; tvam — You; sarvam — everything; samāpnoṣi — You cover; tataḥ — therefore; asi — You are; sarvaḥ — everything.
Obeisances to You from the front, from behind and from all sides! O unbounded power, You are the master of limitless might! You are all-pervading, and thus You are everything!
Out of loving ecstasy for Kṛṣṇa, his friend, Arjuna is offering his respects from all sides. He is accepting that He is the master of all potencies and all prowess and far superior to all the great warriors assembled on the battlefield. It is said in the Viṣṇu Purāṇa (1.9.69):
sa tvam eva jagat-sraṣṭā
yataḥ sarva-gato bhavān
“Whoever comes before You, even if he be a demigod, is created by You, O Supreme Personality of Godhead.”