Verse 13-15

सर्वेन्द्रियगुणाभासं सर्वेन्द्रियविवर्जितम् |

असक्तं सर्वभृच्चैव निर्गुणं गुणभोक्तृ च || 15 ||

“He manifests through the qualities of all the senses, yet is devoid of all senses. He is unattached and sustains everything. He pervades all and yet transcends all qualities. He is both devoid of attributes and the experiencer of attributes.”

Commentary: Brāhman, despite being the source of sensory manifestations, does not possess any senses Himself. He is beyond the limitations of the senses and transcends them. He remains unattached to the material world and sustains and supports everything in existence. He is all-pervading, existing within everything and everyone, yet He transcends all qualities and attributes. He is beyond the realm of qualities and forms. Although devoid of attributes in His essence, He plays the role of the experiencer of all attributes and qualities present in the manifested world. This verse underscores the paradoxical nature of Brāhman and highlights His transcendence, pervasiveness, and attributeless essence, while also acknowledging His role as the experiencer of attributes.