Bhagavad Gīta Bhāshya and Tātparya
B.G 9.10
mayādhyakṣeṇa prakr̥tiḥ sūyate sacarācaram। hetunānena kaunteya jagad viparivartate ॥10॥
O Kaunteya, under my supervision, Prakrti gives birth to all moving and non-moving beings. Due to this cause, the world cyclically evolves.
Gīta Bhāshya 9.10
Earlier it was said 'like an indifferent one' because lord operates by overseeing the Prakrti.
udāsīnavaditi cet svayameva prakr̥tiḥ sūyate। ityata āha - mayā iti।
Earlier it was said 'like an indifferent one', because He himself brings forth Prakrti. Therefore it is stated - 'by Me' (māyā).
prakr̥tisūtidraṣṭā kartā ahameva vetyarthaḥ। tathā ca śrutiḥ -
I only oversee Prakrti's creation and its actions - is the meaning. Likewise, stated the Vedic scripture:
"yataḥ prasūtā jagataḥ prasūtī toyena jīvān vyasasarja bhūmyām।"
"From whom is born the source of the world's birth, who sent forth living beings upon the earth with water."
iti ॥10॥
- stated thus.
Gīta Tātparya 9.10
'adhyakṣaḥ' - the lord who is above the senses.
"adhyakṣo'dhipatiḥ prokto yadakṣāṇyasya copari।"
"He is said to be the 'adhyakṣaḥ', i.e. overseer, and the 'adhipatiḥ', i.e. lord, who is above the senses."
iti śabdanirṇaye ॥10॥
- stated thus in the Śabda-Nirṇaya (declarations on word analysis).

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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