From Revati Vallabh Pr:
this seems to be analogous to the statement say for eg at times we say that god is all powerful ,surrender to god and offer worship to god .and that is what we would normally say to some people who don’t know about god ,even though they believe in god without specifically talking about his forms ,names and pastimes . and that we do so to first make the basic and generic statement about our philosophy .and then at last at the end of dicussions we say ,that god which i was talking about is krishna himself .and now it seems to be more intimate and personal .like upanishads talk often indirectly stating the word tad brahma ,but puranas clearly establishes the word tad ,that brahman is krishna himself . so speaking as if it is third person ,establishes the generic principles of philosophy which mainly focuses on the philosophical aspect ,which at times may seem apparently impersonal ,but then at the end of the philosophical discussions ,using the word word mama( me) ,clearly establishes the personal aspect which we may call as bhagavan .and this makes sense to the flow of the gita and renders more proper and poetic ,rather than using the word repeatedly mama. this i think could be one more way of interpreting about this third person .gradually going from generic to specific .
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