B.G 13.23

upadraṣṭā'numantā ca bhartā bhoktā maheśvaraḥ। paramātmeti cāpyukto dehe'smin puruṣaḥ paraḥ ॥23॥

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.

"yataśca yat" ityāha - upadraṣṭeti॥

The verse 'upadraṣṭa' answers the question "From where, and what?".

anumantā anu anu viśeṣato nirūpakaḥ ॥23॥

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.

asya jīvasya sadasadyonijanmasu kāraṇaṃ sattvādiguaṇaṅgaḥ। svatantrakāraṇaṃ tu parameśvara evetyāha upadraṣṭā anmante॥

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.

"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॥"

"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."

iti ca।

- stated thus, as well.

"māṁ viddhi sarvakṣetreṣu" iti dehe'pyuktaḥ। tenāhameva sa iti darśayati ॥23॥

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".