B.G 13.14 and 15
sarvataḥ pāṇipādaṃ tat sarvato'kṣiśiromukham। sarvataḥ śrutimalloke sarvamāvṛtya tiṣṭhati ॥14॥
He has hands and feet everywhere, eyes, heads, and faces everywhere, and ears everywhere in the world. He exists, encompassing everything.
sarveṃdriyaguṇābhāsaṃ sarveṃdriyavivarjitaṃ। asaktaṃ sarvabhukcaiva nirguṇaṃ guṇabhoktṛ ca ॥15॥
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.
sarveṃdriyāṇi guṇāṃśca ābhāsayatīti sarveṃdriyaguṇābhāsam। iṃdriyavarjitattvādyarthaḥ uktaḥ purastāt।
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.
