B.G 4.05 and 06

श्रीभगवानुवाच
बहूनि मे व्यतीतानि जन्मानि तव चार्जुन। तान्यहं वेद सर्वाणि न त्वं वेत्थ परन्तप ॥५॥

The Supreme Lord said:
O Arjuna, you and I have passed through many lives. I know all of them, but you, O Subduer of enemies, are not acquainted with them.

अजोऽपि सन्नव्ययात्मा भूतानामीश्वरोऽपि सन्। प्रकृतिं स्वामधिष्ठाय सम्भवाम्यात्ममायया ॥६॥

Though my body is imperishable and I am the supreme lord of all the beings, I re-manifest and seem to be born, having established myself in my own inherent nature with the delusional power I possess.

Gīta Bhāshya 4.05 and 06

'avyayātmā' - the body of the lord is imperishable. 'ātmamāyayā' - knowledge of the 'ātman' / power of mine. 'Īsvara' - primarily refers to lord Vishnu as he is the lord of other lords as well. Grasping the omnipotent quality of the divine resolves the conflict of Him embodying both the principle and the personality.

न तर्हि अनादिः भवान् इत्यत आह - अजोऽपीति॥

How then are you stated to be without beginning? - is answered by 'ajo' verse.

अव्ययः आत्मा देहोऽपि इति अव्ययात्मा।

The word 'avyayātmā', i.e. imperishable being, is used, as the body of the lord is also imperishable.

"अनन्तं विश्वतोमुखम्"

"He is infinite, having the universe as the face." (11.11)

इति हि रूपविशेषणम् उत्तरत्र।

This indeed, is the answer given (in 11.11) to describe the special form of the lord.

"एतन्नानावताराणां निधानं बीजमव्ययम्"

इति च।

"This (lord) is the source and indestructible seed of various incarnations."

-stated thus, as well, in the testimonial (Bhagavata 1.3.5).

'जगृहे' इति तु व्यक्तिः। युक्तयस्तु उक्ताः। आत्मानादित्वं तु सर्वसमम्। कथम् अनादिनित्यस्य जनिः? प्रकृतिं स्वाम् अधिष्ठाय। प्रकृत्या जातेषु वसुदेवादिषु। तयैव तेषां जात इव प्रतीयते इत्यर्थः। न तु स्वतन्त्राम् अधिष्ठाय इत्याह - स्वाम् इति॥

The expression "he took hold" ('jagr̥hē' used in 1.3.1 of Bhagavata) indicates Him to be a personality. The solution to resolve (the dual aspect of lord being both a pinciple as well as personality) is already explained (in 2nd chapter, by noting that he is all powerful). The 'ātmān' is equal in all. How is He born, though is eternal and without beginning? Having established Himself in his inherent nature, i.e. 'prakrti'. His inherent nature manifests from the forms of the lord such as Vasudeva etc. Therefore it is understood - "She (prakrti) seems to appear as if born". Indeed, She does not independently establish herself, hence it is said - 'svām', i.e. "by my own".

"द्रव्यं कर्म च"

इति ह्युक्तम्।

"Substances and actions as well."

-stated thus by testimonials.

सा हि तत्रोक्ता। ततः सर्वसृष्टेः।

Indeed, She (prakrti) is described thus (, and so is dependent). Same is true with the whole of creation as well.

आत्ममायया आत्मज्ञानेन। प्रकृतेः पृथगभिधानात्।

The word 'ātmamāyayā' means by the knowledge of the 'ātman', i.e. knowledge of the Lord. It is not referring to 'Prakrti' as it is already distinctly identified (by 'prakrti' word).

"केतुः केतश्चितिश्चित्तं मतिः क्रतुर्मनीषा माया॥"

इत्यभिधानम्।

The words 'kētuḥ', 'kētah', 'chitti', 'chittam', 'matihi', 'kratuh', 'manisha', and 'māya' are said to convey the same meaning as per thesaurus.

सृष्टिकारणया तेषां शरीरादि सृष्ट्वा विमोहिकया अजात एव जात इव प्रतीयते वा। उक्तं च–

Or, For the purpose of creation, though he is unborn, through His deluding power, he appears as if to possess a physical body and other attributes like normal being. Therefore, it is said:

"महदादेस्तु माता या श्रीर्भूमिरिति कल्पिता। विमोहिका च दुर्गाख्या ताभिर्विष्णुरजोऽपि हि। जातवत्प्रथते ह्यात्मचिद्बलान्मूढचेतसाम्॥"

"She who is mother of ego and other principles is conceived by the name 'Shri', 'Bhoo" etc. Her deluding power is known by the name 'Durga'. Lord Vishnu, though unborn through Her, the insentient, appears as born to the deluded, by His own energy."

इति।

-states testimonial.

ईश्वरः ईशेभ्योऽपि वरः तच्चोक्तम्-

The word 'Īsvara' means, He is superior to all other owners. Therefore, it is said:

"ईशेभ्यो ब्रह्मरुद्रश्रीशेषादिभ्यो यतो भवान्। वरोऽत ईश्वराख्या ते मुख्या नान्यस्य कस्यचित्॥"

इति ब्रह्मवैवर्ते।

"You are superior compared to other lords like Shri, Brahma, Rudra, Shesha and others. Thus the title 'Īsvara' is primarily yours and not for others at any point in time."

-states Brahma Vaivarta Purana.

"समर्थ ईश इत्युक्तः तद्वरत्वात्त्वमीश्वरः।"

इति च ॥६,७॥

"The capable is called 'Īsha'; You are called 'Īsvara' as you are even superior to them."

-is also the testimonial.