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BG 13.14

सर्वेन्द्रियगुणाभासं सर्वेन्द्रियविवर्जितम्
असक्तं सर्वभृच्चैव निर्गुणं गुणभोक्तृ च

sarvendriyaguṇābhāsaṃ sarvendriyavivarjitam
asaktaṃ sarvabhṛccaiva nirguṇaṃ guṇabhoktṛ ca

TRANSLATION

Shining by the functions of the senses, and yet devoid of the senses, detached and yet supporting all, devoid of Gunas and yet experiencing the Gunas;

PURPORT

Sarvendriya-gunabhasam i.e., shining by the functions of the senses—means that which is shedding light on the functions of all the senses. The ‘Gunas’ of the senses means the activities of the senses. The meaning is that the self is capable of knowing the objects with the functioning of the senses. ‘Yet devoid of the senses’ i.e., It is capable by Itself, of knowing everything. Such is the meaning. It is ‘detached’, namely, It is free, by nature, from attachment to the bodies of gods etc. ‘Yet supporting all,’ yet capable of supporting all bodies, such as of gods etc., as declared in the Shruti. ‘It is one, is threefold...’ (Cha.U., 7.26.2). It is devoid of Gunas, i.e., by nature It is devoid of Sattva etc., and yet It is the ‘experiencer of the Gunas’—It has the capability to experience Sattva etc.