उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वर: | परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुष: पर: || 23 || |
|---|
“The Supreme Soul, known as the witness, the approver, the sustainer, the enjoyer, and the supreme controller, is also declared as the ultimate self within this body, the transcendental individual.”
Commentary: Lord Krishna highlights the concept of the Supreme Soul or the Supreme Consciousness (Maheshvara) who exists beyond the material body. He describes the Supreme Soul as the witness (Upadrashta) who observes all actions and experiences, the approver (Anumanta) who allows the consequences of those actions to unfold, the sustainer (Bharta) who supports and maintains the universe, and the enjoyer (Bhokta) who experiences the fruits of actions.
The Lord states that the Supreme Soul is also identified as the ultimate self (Paramatma) within the individual body. This implies that the individual soul (Ātmā) is connected to the Supreme Soul and that the Supreme Soul resides within every living being as the transcendental self.
The Lord highlights the divine nature of the Supreme Soul and its relationship with the individual soul, affirming the presence of the ultimate self within each individual and emphasizing the supreme control and guidance of the Supreme Soul in the cosmic order.