B.G 13.14 and 15
सर्वतः पाणिपादं तत् सर्वतोऽक्षिशिरोमुखम्। सर्वतः श्रुतिमल्लोके सर्वमावृत्य तिष्ठति ॥१४॥
sarvataḥ pāṇipādaṃ tat sarvato'kṣiśiromukham। sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhati ॥14॥
[सर्वतः (sarvataḥ) - everywhere; पाणि (pāṇi) - hands; पादं (pādaṃ) - feet; तत् (tat) - that; सर्वतः (sarvataḥ) - everywhere; अक्षि (akṣi) - eyes; शिरः (śiraḥ) - head; मुखम् (mukham) - face; सर्वतः (sarvataḥ) - everywhere; श्रुतिमत् (śrutimat) - having ears; लोके (loke) - in the world; सर्वम् (sarvam) - all; आवृत्य (āvṛtya) - pervading; तिष्ठति (tiṣṭhati) - remains;]
He has hands and feet everywhere, eyes, heads, and faces everywhere, and ears everywhere in the world. He exists, encompassing everything.
सर्वेंद्रियगुणाभासं सर्वेंद्रियविवर्जितं। असक्तं सर्वभुक्चैव निर्गुणं गुणभोक्तृ च ॥१५॥
sarveṃdriyaguṇābhāsaṃ sarveṃdriyavivarjitaṃ। asaktaṃ sarvabhukcaiva nirguṇaṃ guṇabhoktṛ ca ॥15॥
[सर्वेंद्रियगुणाभासं (sarveṃdriyaguṇābhāsaṃ) - appearing as the qualities of all the senses; सर्वेंद्रियविवर्जितं (sarveṃdriyavivarjitaṃ) - devoid of all the senses; असक्तं (asaktaṃ) - unattached; सर्वभुक् (sarvabhuk) - all-devouring; च (ca) - and; एव (eva) - indeed; निर्गुणं (nirguṇaṃ) - without qualities; गुणभोक्तृ (guṇabhoktṛ) - experiencer of qualities; च (ca) - and;]
He illuminates all senses and qualities, yet is devoid of any ordinary material senses. He is unattached, all-devouring, without qualities, yet the experiencer of qualities.
Gīta Bhāshya 13.14 and 15
sarveṃdriyaguṇābhāsam - illuminates all senses and qualities. sarveṃdriyavivarjitaṃ - devoid of ordinary material senses.
सर्वेंद्रियाणि गुणांश्च आभासयतीति सर्वेंद्रियगुणाभासम्। इंद्रियवर्जितत्वाद्यर्थः उक्तः पुरस्तात्।
sarveṃdriyāṇi guṇāṃśca ābhāsayatīti sarveṃdriyaguṇābhāsam। iṃdriyavarjitattvādyarthaḥ uktaḥ purastāt।
[सर्वेंद्रियाणि (sarveṃdriyāṇi) - all senses; गुणान् (guṇān) - qualities; च (ca) - and; आभासयति (ābhāsayati) - illuminates; इति (iti) - thus; सर्वेंद्रियगुणाभासम् (sarveṃdriyaguṇābhāsam) - all-sense-quality-illuminator; इंद्रियवर्जितत्वात् (iṃdriyavarjitattvāt) - due to absence of senses; अर्थः (arthaḥ) - meaning; उक्तः (uktaḥ) - said; पुरस्तात् (purastāt) - before;]
He illuminates all senses and qualities, hence He is referred to as 'sarveṃdriyaguṇābhāsam', i.e. the illuminator of all sense qualities. He is said to be without any senses ('sarveṃdriyavivarjitaṃ') implies (He is without any material senses) as explained earlier.
