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अहं हि सर्वयज्ञानां भोक्ता च प्रभुरेव च |
न तु मामभिजानन्ति तत्त्वेनातश्च्यवन्ति ते || 24||
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9.24
I am the enjoyer and the only Lord of all sacrifices. But those who fail to realize My divine nature must be reborn.

Shree Krishna now explains the drawback in worshipping the celestial gods.  By virtue of the powers bestowed upon them by the Supreme Lord, they do possess the ability to grant material favors, but they cannot liberate their devotees from the cycle of life and death.  They can only offer to others what they themselves possess.  When the celestial gods themselves are not liberated from
samsara
, then how can they release their devotees from it?  On the other hand, those whose understanding is proper offer their entire veneration at the feet of God Himself, and when their devotion reaches the stage of perfection, they go beyond the world of mortals to the divine Abode.