13.23 उपद्रष्टा the spectator, अनुमन्ता the permitter, च and, भर्ता the supporter, भोक्ता the enjoyer, महेश्वरः the great Lord, परमात्मा the Supreme Self, इति thus, च and, अपि also, उक्तः is called, देहे in the body, अस्मिन् (in) this, पुरुषः Purusha, परः Supreme.Commentary: Upadrashta A spectator, a witness, a lookeron, a bystander, one who sits near. When the priests and the sacrificer perform the sacrificial rites, an expert who has good experience in sacrifical matters sits by their side. He does not take any part at all in the sacrifice. He sits as a silent witness. He guides them. He points out their defects and corrects them. Even so the Supreme Self does not act. It does not take any part in the activities of the body, the mind and the senses. It is entirely distinct from them. It is a silent witness of their activities. It sits near Nature and silently watches Her actions.It may be explained in another way. The body, the eyes, the mind, the intellect and the Self are the,seers. Of these the body is the most external seer the Self is the most internal and nearest seer. Beyond the Self there is no other internal seer.Anumanta Permitter. The Supreme Self gives consent. It expresses Its approval or satisfaction regarding the actions done by the senses, the mind and the intellect. The King consents and says Yes. The Prime Minister and the other officers carry out his orders. Even so the Supreme Self consents or gives permission the body, the mind, the intellect, and the senses perform their respective functions. Or, though It Itself does not work while the senses, the mind and the intellect work, It appears to be engaged in action, it seems to cooperate with them. As It is an onlooker or mere witness, It never stands in the way of the activities of the body, the mind, the intellect and the senses.Bharta Supporter. Just as the husband is the supporter of his wife, so also the Self is the supporter of this body, mind, intellect, lifeforce and the senses. It is different from them, just as the father who supports the children is different from them.Bhokta Enjoyer the Self, of the nature of eternal intelligence. Just as heat is the inherent nature of fire, so also eternal intelligence is the inherent nature of the Self. All the states of the mind such as pleasure, pain and delusion are permeated and illumined by the intelligent Self. Just as Govindan who takes the food is different from the foo, so also the Self is different from the intellect, the mind and the senses.Mahesvarah The great Lord. As He is the soul or essence of everything and as He is independent of all, He is Mahesvara. The sky is very big. Mahesva is bigger than even the sky, and so He is called Mahesvara. Just as the king is different from his subjects, so also the Self is different from Nature and the effects or modifications of Nature.Paramatma The Supreme Self. It is supreme because It is superior to all those things, from the Unmanifested to the physical body, which are mistaken for the Self on account of ignorance. Just as an iron piece moves in the presence of a magnet so also the mind and the intellect which are insentient move and function in the presence of the Supreme Self. Just as the moon borrows its light from the sun, so also the mind and the intellect borrow their light from the Supreme Self. The Supreme Self is selfluminous. Mind and intellect have no selfluminosity. In the Vedas also He is called the Supreme Self. Lord Krishna says in verse 17 of the fifteenth chapter But distinct is the Highest Purusha spoken of as the Supreme Self.Do thou also know Me as the knower of the field in all the fields, has been described in detial and the subject is concluded in this verse.