B.G 15.10

उत्क्रामन्तं स्थितं वापि भुञ्जानं वा गुणान्वितम्। विमूढा नानुपश्यन्ति पश्यन्ति ज्ञानचक्षुषः ॥१०॥

utkrāmantaṃ sthitaṃ vāpi bhuñjānaṃ vā guṇānvitam। vimūḍhā nānupaśyanti paśyanti jñānacakṣuṣaḥ ॥10॥

[उत्क्रामन्तं (utkrāmantam) - departing; स्थितं (sthitam) - situated; वा (vā) - or; अपि (api) - also; भुञ्जानं (bhuñjānam) - enjoying; वा (vā) - or; गुणान्वितम् (guṇānvitam) - the being endowed with auspicious qualities; विमूढा (vimūḍhā) - the deluded; न (na) - not; अनुपश्यन्ति (anupaśyanti) - perceive; पश्यन्ति (paśyanti) - see; ज्ञानचक्षुषः (jñānacakṣuṣaḥ) - those with the eye of knowledge;]

Those who are deluded do not perceive that Lord, the being endowed with auspicious qualities, as it stays, or enjoys, or departs; but those with the eye of knowledge can see.

Gīta Bhāshya 15.10

This verse clarifies why the deluded do not perceive the Lord.

तर्हि किमिति न दृश्यते इत्यत आह - उत्क्रामन्तम् इत्यादिना ॥१०॥

tarhi kimiti na dṛśyate ityata āha - utkrāmantam ityādinā ॥10॥

[तर्हि (tarhi) - then; किमिति (kimiti) - why; न (na) - not; दृश्यते (dṛśyate) - is seen; इत्यत (ityata) - thus; आह (āha) - said; उत्क्रामन्तम् (utkrāmantam) - departing; इत्यादिना (ityādinā) - and so on;]

Then why is it not visible? It is answered by the verse 'utkrāmantam' and so forth.