Bhagavad Gīta Bhāshya and Tātparya
B.G 13.23
उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः। परमात्मेति चाप्युक्तो देहेऽस्मिन् पुरुषः परः ॥२३॥
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.
"यतश्च यत्" इत्याह - उपद्रष्टेति॥
The verse 'upadraṣṭa' answers the question "From where, and what?".
अनुमन्ता अनु अनु विशेषतो निरूपकः ॥२३॥
The word 'anumantā', i.e. approver, conveys Him as the special determiner, again and again, at every stage.

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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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