B.G 13.23

उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः। परमात्मेति चाप्युक्तो देहेऽस्मिन् पुरुषः परः ॥२३॥

upadraṣṭā'numantā ca bhartā bhoktā maheśvaraḥ। paramātmeti cāpyukto dehe'smin puruṣaḥ paraḥ ॥23॥

[उपद्रष्टा (upadraṣṭā) - observer; अनुमन्ता (anumantā) - permitter; च (ca) - and; भर्ता (bhartā) - supporter; भोक्ता (bhoktā) - enjoyer; महेश्वरः (maheśvaraḥ) - the great Lord; परमात्मा (paramātmā) - the Supreme being; इति (iti) - thus; च (ca) - and; अपि (api) - also; उक्तः (uktaḥ) - is said; देहे (dehe) - in the body; अस्मिन् (asmin) - this; पुरुषः (puruṣaḥ) - person; परः (paraḥ) - transcendental;]

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॥

"yataśca yat" ityāha - upadraṣṭeti॥

[यतः (yataḥ) - from where; च (ca) - and; यत् (yat) - what; इति (iti) - thus; आह (āha) - said; उपद्रष्टा (upadraṣṭā) - overseer; इति (iti) - thus;]

The verse 'upadraṣṭa' answers the question "From where, and what?".

अनुमन्ता अनु अनु विशेषतो निरूपकः ॥२३॥

anumantā anu anu viśeṣato nirūpakaḥ ॥23॥

[अनुमन्ता (anumantā) - approver; अनु (anu) - after; अनु (anu) - after; विशेषतः (viśeṣataḥ) - specifically; निरूपकः (nirūpakaḥ) - determiner;]

The word 'anumantā', i.e. approver, conveys Him as the special determiner, again and again, at every stage.