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Bhagavad Gita Chapter 13 Verse 23

भगवद् गीता अध्याय 13 श्लोक 23

उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः।
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः।।13.23।।

English Translation - Dr. S. Sankaranarayan

13.23. The Supreme Soul in this [corporeal] body is called the Spectator, the Assentor, the Supporter, the Experiencer, the Mighty Lord and also the Supreme Self.

English Translation of Commentary - Dr. S. Sankaranarayan

13.20-23 Prakrtim etc. upto parah. The Material Cause also is beginningless, because it has no other casue. Modifications : the cloth and the like. What is known as Material Cause is the basis for the process of cause-and-effect. But, the Soul, because of Its importance, constitutes the enjoyer. [Thus] the Material Cause and the Soul have verily an existence of interdependence just as that of the lame and the blind. Hence, the nature of the Soul is described by the authors of the scriptures by nomenclatures having different forms such as the Spectator and so on. The meaning, intended here is this : The Material Cause, Its modifications, the fourteen types of creation and also the Soul - this is all beginningless and perennial as it is completely illuminated by the category Brahman and is identical with it. Hence [the Bhagavat] said :

Transliteration Bhagavad Gita 13.23

Upadrashtaanumantaa cha bhartaa bhoktaa maheshwarah; Paramaatmeti chaapyukto dehe’smin purushah parah.

Word Meanings Bhagavad Gita 13.23

upadraṣhṭā—the Witness; anumantā—the Permitter; cha—and; bhartā—the Supporter; bhoktā—the Transcendental Enjoyer; mahā-īśhvaraḥ—the ultimate Controller; parama-ātmā—Superme Soul; iti—that; cha api—and also; uktaḥ—is said; dehe—within the body; asmin—this; puruṣhaḥ paraḥ—the Supreme Lord