This paper presents the core message of the Bhagavad Gita as "the first is the last," where the essence of the entire text is contained in the first chapter. This study posits that the central point of the Gita is the journey from "zero to zero" (0 → 0), in which the emergence and dissolution of the ego are both part of the same existential process. In this view, the world is neither suffering, hell, nor evil—but rather, what is happening is what is happening. This research points to a fundamental understanding that is complete in the initial understanding, while considering traditional paths of knowledge, devotion, and action as secondary.