B.G 9.13 and 14

महात्मानस्तु मां पार्थ दैवीं प्रकृतिमाश्रिताः। भजन्त्यनन्यमनसो ज्ञात्वा भूतादिमव्ययम् ॥१३॥

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.

सततं कीर्तयन्तो मां यतन्तश्च दृढव्रताः। नमस्यन्तश्च मां भक्त्या नित्ययुक्ता उपासते ॥१४॥

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'.

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.

'Mānuṣīm' means 'resembling a human form'.

"Though Viṣṇu is non-different, due to His independence, He assumes dependence on that body."

- stated thus as well.

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.

- stated thus in the Bhaviṣyat Parva (of the Mahābhārata).