उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः।
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः।।13.23।।
।।13.23।। परम पुरुष ही इस देह में उपद्रष्टा? अनुमन्ता? भर्ता? भोक्ता? महेश्वर और परमात्मा कहा जाता है।।
Here the Supreme Lord Krishna is revealing the predominant characteristics of the purusa. The word upadrasta the intimate witness, the monitor. The word anumanta means the ordainer, the one who impartially sanctions. For the jiva or embodied being to be subjected to birth in elevated and degraded wombs is only due to its attraction to associate with the attributes of elevated and degraded actions. But the independent cause is ultimately the Supreme Lord who as the monitor perceives all thoughts and actions and sanctions the jivas to exercise their minute independence. Because the Supreme Lord is within the heart of all living beings, the overseer of all living entities, the monitor of all actions, He is referred to as the witness. Although the jivas are minutely able to exercise their independence according to their own volition and development within the material existence. It is the Supreme Lord who empowers the consciousness and energises their minds to accomplish this and so He is referred to as the sanctioner. The Supreme Lord Krishna is the omnipotent ruler and controller of all creation. All of His authorised incarnations as verified in Vedic scriptures share these qualities with Him in various degrees. So the Supreme Lord declaring that He abides within all fields signifies that He abides within every living being, within all aspects, within all dimensions and within all manifestations of creation. This confirms that He and He alone is anumanta.