उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः।
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः।।13.23।।
।।13.23।।यह पुरुष प्रकृति(शरीर) के साथ सम्बन्ध रखनेसे उपद्रष्टा? उसके साथ मिलकर सम्मति? अनुमति देनेसे अनुमन्ता? अपनेको उसका भरणपोषण करनेवाला माननेसे भर्ता? उसके सङ्गसे सुखदुःख भोगनेसे भोक्ता? और अपनेको उसका स्वामी माननेसे महेश्वर बन जाता है। परन्तु स्वरूपसे यह पुरुष परमात्मा कहा जाता है। यह देहमें रहता हुआ भी देहसे पर (सम्बन्धरहित) ही है।
The purusah or the manifestation of the Supreme Lord Krishna transcends both the body and the mind dwelling within all sentient beings as paramatma the Supreme Soul and is upadrasta or the impartial witness who by means of the will directs the operations pertaining to the physical body and anumanta or sanctions the activities performed by all jivas or embodied beings that lead to joy and grief in pursuing activities in material existence. Thus by virtue of ruling, supporting and guiding the jivas the purusah is the Mahesvarah the Supreme controller of the physical body, the senses and the mind of all jivas. The conjunctive particle api meaning also refers to the epithet of great lord which denotes that as far as the body is concerned it applies to paramatma as well. The phrase purusah parah means that the Supreme Being as paramatma is to be differentiated and separate due to its unlimited omnipresence within all jivas, from the atma or individual soul which is localised within each jiva. Although both are immortal and possess the omniscient propensities of infinite cognizance and divine consciousness.