उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः
upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ
paramātmeti cāpyukto dehe'sminpuruṣaḥ paraḥ
TRANSLATION
The self in the body is called spectator, approver, supporter, experiencer, the great lord and also the supreme self in the body.
PURPORT
The self existing in the body becomes the ‘spectator and approver’ of this body by means of the will in consonance with the functioning of the body. Likewise, It is the ‘supporter’ of the body, Similarly, It becomes ‘experiencer’ of the pleasure and pain resulting from the activities of the body. Thus, by virtue of ruling and supporting the body and by making the body completely subservient, It becomes ‘the great lord’ (Maheshvara) in relation to the body, the senses and the mind. Shri Krishna will further declare: ‘When the lord acquires the body, and when he leaves it and goes on his way, he takes these as the wind carries scents from their places’ (15.8). In the body, It is said to be the ‘supreme self in relation to the body, the senses and the mind. The word ‘self’ (Atman) is applied to the body and the mind subsequently. It is said afterwards: ‘Some perceive the self by means of the self through meditation’ (13.24). The particle ‘also’ (api) indicates that the self is the ‘supreme lord’? in relation to the body just as It is the supreme self. The supremacy of the self has been described in the text beginning with ‘It is the beginningless brahman having Me for the Highest’ (13.12). It is true that the self (in Its emancipated state) has limitless power knowledge. But It becomes the great lord and the supreme self only in relation to the body. Such lordship and supremacy is the result of attachment to the Gunas arising from the beginningless conjunction with Prakrti.