असक्तं सर्वभृच्चैव निर्गुणं गुणभोक्तृ च।।13.15।।
।।13.15।।वे (परमात्मा) सम्पूर्ण इन्द्रियोंसे रहित हैं और सम्पूर्ण इन्द्रियोंके विषयोंको प्रकाशित करनेवाले हैं आसक्तिरहित हैं और सम्पूर्ण संसारका भरणपोषण करनेवाले हैं तथा गुणोंसे रहित हैं और सम्पूर्ण गुणोंके भोक्ता हैं।
The words sarvendriya-gunabhasam means that the source of the brahman or spiritual substratum pervading all existence known as Parabrahma or the Supreme Being who is capable of illuminating all the senses with consciousness along with their faculties such as sight, sound, smell, taste and touch, etc. But devoid of all material qualities Parabrahma is capable to perform all the activities of the senses without the need of physical sense organs. The same holds true for the atma or immortal soul which is capable of experiencing the activities of the senses without sense faculties and which by its own virtue has the capacity of omniscience like Parabrahma. The word asaktam means indifferent or unattached to the material and yet is sarva-bhrt ca or capable of assuming all physical bodies and is the maintainer of all physical bodies. The Chandogya Upanisad VII.XXV beginning sa eva dhastat meaning the Supreme Lord is everywhere in all directions. The Supreme Lord is nirgunam meaning transcendental to the three modes of material nature pervading material existence which are goodness, passion and ignorance and yet the Supreme Lord is the ultimate experiencer of these three modes.