उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वर: |
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुष: पर: || 23||
upadraṣhṭānumantā cha bhartā bhoktā maheśhvaraḥ
paramātmeti chāpy ukto dehe ’smin puruṣhaḥ paraḥ
upadraṣhṭā—the witness; anumantā—the permitter; cha—and; bhartā—the supporter; bhoktā—the transcendental enjoyer; mahā-īśhvaraḥ—the ultimate controller; parama-ātmā—Supreme Soul; iti—that; cha api—and also; uktaḥ—is said; dehe—within the body; asmin—this; puruṣhaḥ paraḥ—the Supreme Lord
The Supreme Spirit in the body is said to be the one who is the Witness and the Approver, the Supporter and the Enjoyer, and who is the Sovereign Lord and the Highest Self.
Upadrashta: In yajna, the ‘upadrashta‘ remains a spectator. So also, Atma, though dwelling in the body, is separate from the body. He is the spectator of the body, mind and their modifications. Therefore the ‘jiva‘ should meditate continuously that he is not at all the body and mind but Atma. By the very force of that meditation, he regains his original state as Atma. In truth, the jiva is no other than Atma. He is deluded into thinking that he is the body which he never was and which he never can be. This deluded thinking should be given up once and for all, and man should assert himself to be Atma which he really is.
Mahesvarah, Paramatma, asmin dehe: The great Lord, Paramatma is in this body, nearest to us. So, it should be easy to look up and know that the real man is that Paramatma. The great Lord is not far away but seated in our very heart. He is the controller and the punisher. Purity and truth in thought, word and deed should be followed always as everything takes place under the very eye of the Lord.
Parah: This word may be taken to mean the supreme (Purusha). He is distinct from the body and mind and transcends all these vehicles (Kosas).
Question: What is the nature of Paramatma?
Answer: Though dwelling in the body, He is distinct from the body. He is the witness. He is the permitter, the supporter, the enjoyer, the Great Lord, the Controller.