B.G 3.38, 39, and 40

dhūmēnāvriyatē vahniryathā'darśō malēna ca। yathōlbēnāvr̥tō garbhastathā tēnēdamāvr̥tam ॥38॥

Just as fire covered by smoke, mirror covered by dirt, and the womb covered by the embryo, is not seen, similarly, this (supreme being, the inner heart and the being) are covered by that (desire).

āvr̥taṁ jñānamētēna jñāninō nityavairiṇā। kāmarūpēṇa kauntēya duṣpūrēṇānalēna ca ॥39॥

O son of Kunti, Arjuna, This knowledge of the knower is covered by the eternal enemy in the form of desire that is difficult to satisfy, and is like a fire that does not stay as is.

iṁdriyāṇi manō budidharasyādhiṣṭhānamucyatē। ētairvimōhayatyēṣa jñānamāvr̥tya dēhinam ॥40॥

It is said that the senses, the mind, and the intellect are the places where it resides. By these desire envelops the knowledge of the embodied one.

Gīta Bhāshya 3.38, 39 and 40

'idam' i.e. 'this' is equated to the supreme being with the example of fire, to the inner heart by the example of mirror, and to the being with the example of embryo. 'tēna', i.e. 'that' is the desire which covers all three. 'kāmarūpēṇa' translates to 'known as desire'. 'duṣpūrēṇa', i.e. difficult to satisfy because desire always culminates in suffering. 'anala' i.e. 'fire' or 'one that does not stay as is'. Desire is the enemy to be defeated. So the place where it resides is revealed in the verse 3.40. 'Intellect is enveloped' means, orienting towards objects of senses.

kathaṁ virōdhī saḥ। idam anēnāvr̥tam। yathā dhūmēna agniḥ āvr̥taḥ, prakāśarūpō'pi anyēṣāṁ na samyagdarśanāya tathā paramātmā। yathā ādarśaḥ malēnāvr̥taḥ anyasya abhivyaktihētuḥ na bhavati tathā antaḥkaraṇaṁ paramātmādēḥ vyaktihētuḥ na bhavati kāmēna āvr̥tam। yathā ulbēna āvr̥tya baddhō bhavati garbhaḥ tathā kāmēna jīvaḥ ॥38॥

How is the desire opponent? As this is covered by that, i.e. the way fire is covered by smoke, similarly even though the supreme being is of the form of effulgence, for others, He is not correctly perceived. The way a mirror covered by dirt cannot manifest the personality properly, similarly the inner heart covered by desire, cannot become the cause of one's personality. The way an embryo covered by womb becomes bound, similarly the being is bound by the desire.

śāstratō jātamapi jñānaṁ paramātmāparōkṣyāya na prakāśatē kāmēna āvr̥taṁ jñāninō'pi, kimu alpajñāninaḥ। kāmarūpēṇa kāmākhyēna nityavairiṇā। duṣpūrēṇa duḥkhēna hi kāmaḥ pūryatē। na hi indrādipadaṁ sukhēna labhyatē। yadyapi indrādipadaṁ prāptaṁ punaḥ brahmādipadam icchatīti lambuddhiḥ na astīti analaḥ। uktaṁ ca

Even though the knowledge is born from the scriptures, the direct perception of the Supreme being is not manifested, as knowledge is enveloped by desire even among the knowledgeable. 'kāmarūpēṇa' translates to 'known as desire', which is the eternal enemy. It is called 'duṣpūrēṇa', i.e. difficult to satisfy, as indeed, desire culminates in suffering. The title of Indra and others are not obtained easily. Even if the title of Indra and others are obtained, the deluded one again desires Brahma and such higher titles without being satisfied. Hence, it is called 'anala' i.e. 'fire' or 'one that does not stay as is'. Therefore, it is stated:

"jñānasya brahmaṇaścāgnēḥ dhūmō buddhērmalaṁ tathā। ādarśasyātha jīvasya garbhasyōlbō hi kāmakaḥ॥"

"Like smoke is to fire, the knowledge is to Brahman, like dirt is to mirror, impurity is to intellect, and like womb to the embryo is desire to the living being."

iti ॥39॥

-states testimonials.

vadhārthaṁ śatrōḥ adhiṣṭhānamāha - iṁdriyāṇīti। ētaiḥ jñānam āvr̥tya। buddhyādibhirhi viṣayagaiḥ jñānam āvr̥taṁ bhavati ॥40॥

To make it easy to kill the enemy (in the form of desire), its foundation is explained in the verse 'iṁdriyāṇi', i.e. senses. These envelopes the knowledge, means the intellect becomes covered by knowledge related to the objects of senses.