B.G 7.09

puṇyo gandhaḥ pr̥thivyāṁ ca tejaścāsmi vibhāvasau। jīvanaṁ sarvabhūteṣu tapaścāsmi tapasviṣu ॥9॥

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.

puṇyo gandhaḥ iti bhogāpekṣayā ca। tathāhi śrutiḥ -

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:

"puṇyamevāmuṁ gacchati na ha vai devān pāpaṁ gacchati"

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

"r̥taṁ pibantau sukr̥tasya loke"

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

ityādikā।

- and such several testimonials.

r̥taṁ ca puṇyam

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

"r̥taṁ satyaṁ tathā dharmaḥ sukr̥taṁ cābhidhīyate"

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

ityabhidhānāt।

- thus stated in the dictionary.

"r̥taṁ tu mānaso dharmaḥ satyaṁ syāt samprayogagaḥ"

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

iti ca। na ca

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

"anaśnannanyaḥ abhicākaśīti", "anyo niranno'pi balena bhūyān"

"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)

ityādivirodhi। sthūlānaśanokteḥ। āha ca sūkṣmāśanam -

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

"praviviktāhārataraḥ iva eṣa bhavatyasmācchārīrādātmanaḥ"

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

iti। na cātra jīva ucyate। 'śārīrādātmanaḥ' iti bhedābhidhānāt। svapnādiśca śārīre eva -

- 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.

"śārīrastu tridhā bhinno jāgradādiṣvavasthiteḥ"

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

iti vacanāt gāruḍe।

- stated thus in a statement from the Garuḍa Purāṇa.

'asmāt' iti īśvaravyāvr̥ttyartham

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

"śārīrau tau ubhau jñeyau jīvaśceśvarasañjñitaḥ। anādibandhanastveko nityamuktastathāparaḥ॥"

"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."

iti vacanānnāradīye।

- stated thus in a statement from the Nārada Purāṇa.

bhedaśruteśca। sati gatyantare puruṣabheda eva kalpyaḥ na tu avasthābhedaḥ। āha ca -

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 -

"praviviktabhu gyato hyasmācchārīrātpuruṣottamaḥ। ato'bhoktā ca bhoktā ca sthūlābhogātsa eva tu॥"

"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."

iti gītākalpe ॥9॥

- 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.

puṇyāpuṇyaṁ gandhayati svayaṁ puṇyo dharāsthitaḥ। tejayatyagnisaṁsthaḥ san bhūtastho jīvanapradaḥ॥

tapasvisthaḥ tapayati … ॥9॥

"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... ."