He, O friend, who knows that indestructible being wherein the true knower, the vital spirits (prânas), together with all the powers (deva), and the elements rest, he, being all-knowing, has penetrated all."

In plain words: Pippalada finishes his answer to Gargya: whoever knows the undying Self, where the knower, the breaths, the senses and the elements all rest, knows everything and has reached into everything.