Bhagavad Gīta Bhāshya and Tātparya
B.G 13.23
उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः। परमात्मेति चाप्युक्तो देहेऽस्मिन् पुरुषः परः ॥२३॥
upadraṣṭā'numantā ca bhartā bhoktā maheśvaraḥ। paramātmeti cāpyukto dehe'smin puruṣaḥ paraḥ ॥23॥
[उपद्रष्टा (upadraṣṭā) - observer; अनुमन्ता (anumantā) - permitter; च (ca) - and; भर्ता (bhartā) - supporter; भोक्ता (bhoktā) - enjoyer; महेश्वरः (maheśvaraḥ) - the great Lord; परमात्मा (paramātmā) - the Supreme being; इति (iti) - thus; च (ca) - and; अपि (api) - also; उक्तः (uktaḥ) - is said; देहे (dehe) - in the body; अस्मिन् (asmin) - this; पुरुषः (puruṣaḥ) - person; परः (paraḥ) - transcendental;]
In this body, the Transcendental-Person is described as the observer, the permitter, the supporter, the enjoyer, the great Lord, and the Supreme Being.
Gīta Bhāshya 13.23
The verse 'upadraṣṭa' answers the question such as from where? (in the body) and what (the lord) needs to be grasped. 'anumantā' - the approver, the special determiner who determines again and again, at every stage.
"यतश्च यत्" इत्याह - उपद्रष्टेति॥
"yataśca yat" ityāha - upadraṣṭeti॥
[यतः (yataḥ) - from where; च (ca) - and; यत् (yat) - what; इति (iti) - thus; आह (āha) - said; उपद्रष्टा (upadraṣṭā) - overseer; इति (iti) - thus;]
The verse 'upadraṣṭa' answers the question "From where, and what?".
अनुमन्ता अनु अनु विशेषतो निरूपकः ॥२३॥
anumantā anu anu viśeṣato nirūpakaḥ ॥23॥
[अनुमन्ता (anumantā) - approver; अनु (anu) - after; अनु (anu) - after; विशेषतः (viśeṣataḥ) - specifically; निरूपकः (nirūpakaḥ) - determiner;]
The word 'anumantā', i.e. approver, conveys Him as the special determiner, again and again, at every stage.
Gīta Tātparya 13.23
The being journeys through various births influenced by its association with qualities. However, the ultimate cause is the Supreme Lord, who is the overseer and permitter. By stating "Know me in all fields" (13.3), it is implied, even in the body, know the Lord's presence.
अस्य जीवस्य सदसद्योनिजन्मसु कारणं सत्त्वादिगुणसङ्गः। स्वतन्त्रकारणं तु परमेश्वर एवेत्याह उपद्रष्टा अनुमन्तेति॥
asya jīvasya sadasadyonijanmasu kāraṇaṃ sattvādiguaṇaṅgaḥ। svatantrakāraṇaṃ tu parameśvara evetyāha upadraṣṭā anmante॥
[अस्य (asya) - of this; जीवस्य (jīvasya) - of the soul; सदसद् (sadasad) - good and bad; योनि (yoni) - birth; जन्मसु (janmasu) - in births; कारणं (kāraṇaṃ) - cause; सत्त्व (sattva) - purity; आदि (ādi) - etc.; गुण (guṇa) - qualities; सङ्गः (saṅgaḥ) - association; स्वतन्त्र (svatantra) - independent; कारणं (kāraṇaṃ) - cause; तु (tu) - but; परमेश्वर (parameśvara) - Supreme Lord; एव (eva) - indeed; इति (iti) - thus; आह (āha) - says; उपद्रष्टा (upadraṣṭā) - overseer; अनुमन्ता (anumantā) - permitter; इति (iti) - thus;]
The being journeys through various births, whether good or bad, and is influenced by its association with qualities such as sattva, (rajas, and tamas qualities). However, the ultimate cause is the Supreme Lord, who is the overseer and permitter.
"सर्वेभ्य उपरि द्रष्टा यदुपद्रष्टॄनामकः। स्वातन्त्र्यात् स्वानुकूल्येन मत्या पे्ररयति स्म यत्। अनुमन्तेति कथितः स्वयं प्रभुरजो हरिः। महाशक्तिर्यतो विष्णुर्महेश्वर इतीरितः। परमत्वाच्च तस्यैव हि अनुमन्तृत्वमुच्यते। स एव सर्वदेहेषु देहिनोऽन्यो व्यवस्थितः॥"
"sarvebhya upari draṣṭā yadupadraṣṭṝnāmakaḥ। svātantryāt svānukūlyena matyā prerayati sma yat। anumanteti kathitaḥ svayaṃ prabhurajo hariḥ। mahāśaktiryato viṣṇurmahēśvara itīritaḥ। paramatvācca tasyaiva hi anumantṛtvamucyatē। sa ēva sarvadēhēṣu dēhinō'nyō vyavasthitaḥ॥"
[सर्वेभ्य (sarvebhya) - above all; उपरि (upari) - above; द्रष्टा (draṣṭā) - seer; यदुपद्रष्टॄनामकः (yadupadraṣṭṝnāmakaḥ) - named as overseer; स्वातन्त्र्यात् (svātantryāt) - from independence; स्वानुकूल्येन (svānukūlyena) - by own accord; मत्या (matyā) - by thought; पे्ररयति (prerayati) - inspires; स्म (sma) - indeed; यत् (yat) - which; अनुमन्तेति (anumanteti) - called as approver; कथितः (kathitaḥ) - said; स्वयं (svayaṃ) - self; प्रभुः (prabhuḥ) - lord; अजः (ajaḥ) - unborn; हरिः (hariḥ) - Hari; महाशक्तिः (mahāśaktiḥ) - great power; यतः (yataḥ) - from whom; विष्णुः (viṣṇuḥ) - Vishnu; महेश्वरः (mahēśvaraḥ) - Maheshvara; इतीरितः (itīritaḥ) - thus said; परमत्वात् (paramatvāt) - due to supremacy; च (ca) - and; तस्यैव (tasyaiva) - of him only; हि (hi) - indeed; अनुमन्तृत्वम् (anumantṛtvam) - approvership; उच्यते (ucyatē) - is said; सः (saḥ) - he; एव (ēva) - only; सर्वदेहेषु (sarvadēhēṣu) - in all bodies; देहिनः (dēhinaḥ) - embodied; अन्यः (anyaḥ) - another; व्यवस्थितः (vyavasthitaḥ) - situated;]
"Above all, there is a seer known as the overseer, who, by his own independence and accord, inspires thoughts. He is called the approver, the self-existent lord, the unborn Hari. From him, the lord Vishnu, the lord Maheshvara - the great power is said to arise. Due to his supremacy, he alone is acknowledged as the approver. He is the one situated in all bodies, distinct from the embodied."
इति च।
iti ca।
[इति (iti) - thus; च (ca) - and / as well;]
- stated thus, as well.
"मां विद्धि सर्वक्षेत्रेषु" इति देहेऽप्युक्तः। तेनाहमेव स इति दर्शयति ॥२३॥
"māṁ viddhi sarvakṣetreṣu" iti dehe'pyuktaḥ। tenāhameva sa iti darśayati ॥23॥
[मां (māṁ) - me; विद्धि (viddhi) - know; सर्वक्षेत्रेषु (sarvakṣetreṣu) - in all fields; इति (iti) - thus; देहे (dehe) - in the body; अपि (api) - also; उक्तः (uktaḥ) - said; तेन (tena) - by him; अहम् (aham) - I; एव (eva) - only; सः (saḥ) - he; इति (iti) - thus; दर्शयति (darśayati) - shows;]
("Know me in all fields," thus it is also said in the body. By him, it is shown that I am he.)
By stating "Know me in all fields" (13.3), it is implied, even in the body (know the Lord's presence). By this it is shown - "I am indeed that".

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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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