18.61 ईश्वरः the Lord, सर्वभूतानाम् of all beings, हृद्देशे in the hearts, अर्जुन O Arjuna, तिष्ठति dwells, भ्रामयन् causing to revolve, सर्वभूतानि all beings, यन्त्रारूढानि mounted on a machine, मायया by illusion.Commentary: Isvara The Lord the Ruler of the universe Narayana.The Lord abides in the hearts of all beings. It is He Who has given a gift of this marvellous machine to you. It is by His power that all bodies move. The Lord is the real Actor within.By Maya By causing illusion.He causes all beings to revolve like wooden dolls mounted on a machine. (Cf.X.20.XIII.18)