Bhagavad Gīta Bhāshya and Tātparya
B.G 9.13 and 14
mahātmānastu māṁ pārtha daivīṁ prakr̥timāśritāḥ। bhajantyananyamanaso jñātvā bhūtādimavyayam ॥13॥
But the great souls, O Pārtha, taking refuge in the divine Prakṛti, worship Me with undivided minds, having known Me as the imperishable origin of all beings.
satataṁ kīrtayanto māṁ yatantaśca dr̥ḍhavratāḥ। namasyantaśca māṁ bhaktyā nityayuktā upāsate ॥14॥
Always glorifying Me, striving with firm vows, bowing to Me in devotion, they worship Me, ever steadfast.
Gīta Bhāshya 9.13 and 14
To explain non-devotees as haters of the Lord, attributes of the devotees are described beginning with 'mahātmānaḥ'.
netare dviṣantīti darśayituṁ devānāha - mahātmāna ityādinā ॥13,14॥
To show that the others are haters, He speaks of the devotees, beginning with 'mahātmānaḥ'.
Gīta Tātparya 9.13 and 14
The Lord is the most superior, independent, defectless, and has a body of pure consciousness, in all his incarnations. Any other understanding is faulty.
mānuṣīṁ manuṣyasadr̥śīm।
'Mānuṣīm' means 'resembling a human form'.
"tanvā viṣṇurananyo'pi svādhīnatvāt tadāśritaḥ।"
"Though Viṣṇu is non-different, due to His independence, He assumes dependence on that body."
iti ca।
- stated thus as well.
"brahmarudraramādīnāṁ sāmyadr̥ṣṭirananyatā। prādurbhāvagatasyāpi doṣadr̥ṣṭirapūrṇatā॥ dharmadehāvatārāderbhedadr̥ṣṭiśca saṅkaraḥ। avatāreṣviti jñeyamavajñānaṁ janārdane॥ sarvaṁ moghaṁ śubhaṁ tasya yo'vajānāti keśavam। avaraṁ yāti ca tamaḥ prādurbhāvagato'pyataḥ॥ jñeyaḥ kevalaciddeho vidoṣaḥ pūrṇasadguṇaḥ॥"
One who sees equality between Brahmā, Rudra, Rāma, and others, or who sees faults in the manifested form, is incomplete in understanding. To see difference in the divine body incarnation is confusion; such vision in incarnations is to be known as disrespect towards Janārdana. All auspicious acts of one who disrespects Keśava are futile; he goes to a lower darkness. Therefore, the Lord who has manifested should be known as one whose body is pure consciousness, faultless, and full of perfect qualities.
iti ca bhaviṣyatparvaṇi ॥11-14॥
- stated thus in the Bhaviṣyat Parva (of the Mahābhārata).

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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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