ये त्वक्षरमनिर्देश्यमव्यक्तं पर्युपासते। सर्वत्रगमचिन्त्यं च कूटस्थमचलं ध्रुवम् ॥

ye tv akṣharam anirdeśhyam avyaktaṁ paryupāsate sarvatra-gam achintyañcha kūṭa-stham achalandhruvam sanniyamyendriya-grāmaṁ sarvatra sama-buddhayaḥ te prāpnuvanti mām eva sarva-bhūta-hite ratāḥ

They who worship the Indestructible, the Ineffable, the unmanifested, Omnipresent, and Unthinkable, the Unchanging, Immutable, Eternal,

In plain words: Krishna begins describing people who worship the formless reality. It cannot be destroyed, described or imagined. It is everywhere, never changes and lasts forever.