B.G 7.09

पुण्यो गन्धः पृथिव्यां च तेजश्चास्मि विभावसौ। जीवनं सर्वभूतेषु तपश्चास्मि तपस्विषु ॥९॥

I am the virtuous fragrance of the earth and the radiance of the fire. I am life in all beings and austerity in the ascetics.

Gīta Bhāshya 7.09

The Lord is the enjoyer of virtuous essence in everything and is distinct from the ordinary living beings.

पुण्यो गन्धः इति भोगापेक्षया च। तथाहि श्रुतिः -

The adjective 'punya', i.e. that which is virtuous, is added to fragrance, as it is with the expectation of enjoyment. Indeed, the Vedas also describe similarly:

"पुण्यमेवामुं गच्छति न ह वै देवान् पापं गच्छति"

"The virtuous one attains the divine, but the sinful one does not attain the gods."

"ऋतं पिबन्तौ सुकृतस्य लोके"

"In the world obtained by the well-performed deeds, the two drink the truth in the form of honest-endeavour."

इत्यादिका।

- and such several testimonials.

ऋतं च पुण्यम् -

The word 'ṛtam' also means 'punyam', i.e. Virtue.

"ऋतं सत्यं तथा धर्मः सुकृतं चाभिधीयते"

"The honest routine ('ṛtam'), truth ('satyaṁ'), and righteousness or natural order ('dharmaḥ') are also called good deeds ('sukṛtam')."

इत्यभिधानात्।

- thus stated in the dictionary.

"ऋतं तु मानसो धर्मः सत्यं स्यात् सम्प्रयोगगः"

"The 'ṛtam' is the natural order of the mind, while 'satya' is the implementation of the same."

इति च। न च

- stated thus as well. It doesn't oppose Vedic testimonials like:

"अनश्नन्नन्यः अभिचाकशीति", "अन्यो निरन्नोऽपि बलेन भूयान्"

"Another person, even without eating, appears brighter", "Another person, even without food, is superior in strength." (Reference is to the two birds, the being, and the God, in Rig Veda)

इत्यादिविरोधि। स्थूलानशनोक्तेः। आह च सूक्ष्माशनम् -

It indicates (the lord) does not partake gross food (like ordinary beings). But he does partake of subtle food as stated in -

"प्रविविक्ताहारतरः इव एष भवत्यस्माच्छारीरादात्मनः"

"The supreme partakes food that is different and superior compared to the being with a body."

इति। न चात्र जीव उच्यते। 'शारीरादात्मनः' इति भेदाभिधानात्। स्वप्नादिश्च शारीरे एव -

- stated thus. The reference here is not to the individual soul (jīva, but to God), because of the stated distinction that becomes apparent with the prase - 'being with a body'. Indeed, the dream state and others, is for the one with the body only.

"शारीरस्तु त्रिधा भिन्नो जाग्रदादिष्ववस्थितेः"

"However, the embodied has threefold states such as waking and others (sleep, and dream)."

इति वचनात् गारुडे।

- stated thus in a statement from the Garuḍa Purāṇa.

'अस्मात्' इति ईश्वरव्यावृत्त्यर्थम् -

'Asmat' (from this) - is used for the purpose of distinguishing from the Supreme Being.

"शारीरौ तौ उभौ ज्ञेयौ जीवश्चेश्वरसञ्ज्ञितः। अनादिबन्धनस्त्वेको नित्यमुक्तस्तथापरः॥"

"Both the forms are to be understood as the individual being (jīva) and the Supreme Lord (īśvara). One is bound by no beginning and is eternally liberated, while the other is not."

इति वचनान्नारदीये।

- stated thus in a statement from the Nārada Purāṇa.

भेदश्रुतेश्च। सति गत्यन्तरे पुरुषभेद एव कल्प्यः न तु अवस्थाभेदः। आह च -

And, there are Vedic statements that convey difference. Thus, the distinction among individuals is to be considered, and not the imagined differences in the states. It is also said -

"प्रविविक्तभु ग्यतो ह्यस्माच्छारीरात्पुरुषोत्तमः। अतोऽभोक्ता च भोक्ता च स्थूलाभोगात्स एव तु॥"

"Indeed, that supreme among beings (the Lord) is known to be distinct from this ('asmat') embodied. He is the enjoyer as well as non-enjoyer. Hence, He alone is known as the non-enjoyer of gross elements."

इति गीताकल्पे ॥९॥

- stated thus, in the Gīta Kālpā testimonial.

Gīta Tātparya 7.09

The Lord, having situated himself everywhere, energizes this world that contains both good and bad. But the lord is specially present in the good alone.

पुण्यापुण्यं गन्धयति स्वयं पुण्यो धरास्थितः। तेजयत्यग्निसंस्थः सन् भूतस्थो जीवनप्रदः॥

तपस्विस्थः तपयति … ॥९॥

"Situating on earth He makes good and bad deeds to emit their own fragrance, while He himself is virtus fragrance. Having situated himself in fire, he makes fire effulgent; having situated himself in all beings, he is the giver of life. As he is situated in those who practice austerities and generate heat, he is known as 'tapa', the austerity, the one who burns... ."