Bhagavad Gīta Bhāshya and Tātparya
B.G 15.10
utkrāmantaṃ sthitaṃ vāpi bhuñjānaṃ vā guṇānvitam। vimūḍhā nānupaśyanti paśyanti jñānacakṣuṣaḥ ॥10॥
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.
tarhi kimiti na dṛśyate ityata āha - utkrāmantam ityādinā ॥10॥
Then why is it not visible? It is answered by the verse 'utkrāmantam' and so forth.

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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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