|| 13.23 ||

उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः। परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः।।

upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ paramātmeti cāpy ukto dehe ’smin puruṣaḥ paraḥ

upadraṣṭā (overseer) anumantā (permitter) ca (and) bhartā (supporter) bhoktā (enjoyer) mahā-īśvaraḥ (the supreme lord) parama-ātmā (the Supersoul) iti (thus) ca (also) api (also) uktaḥ (is said) dehe (in the body) asmin (this) puruṣaḥ (personality) paraḥ (transcendental).

Yet in this body there is another, a transcendental enjoyer, who is the Lord, the supreme proprietor, who exists as the overseer and permitter, and who is known as the Supersoul.

Kṛṣṇa defines the Supersoul (Paramātmā) residing within us. He is the ‘Upadraṣṭā’—the Overseer who witnesses everything we do. He is the ‘Anumantā’—the Permitter who sanctions our desires. Without His silent approval, we cannot even move a finger. He is the ultimate Master within the body. While the individual soul tries to be the enjoyer, the Supersoul is the true ‘Bhoktā’ and ‘Maheśvara’. He supports our existence from within, providing the intelligence and memory we need to function. He is our closest friend, waiting for us to stop trying to play ‘God’ and start recognizing His presence. This realization brings great humility. We see that we are not the masters of our own bodies. We are guests in a house owned by the Lord. By aligning our will with the ‘Permitter’ in our heart, we stop struggling against destiny and find a flow of grace in our lives.