Verse 13.22

upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ |
paramātmeti cāpyukto dehe'smin puruṣaḥ paraḥ ||22||

The Subodhinī commentary by Śrīdhara

tadanena prakāreṇa prakṛtyavivekādeva puruṣasya saṃsāraḥ | na tu svarūpataḥ | ityāśayena tasya svarūpamāha upadraṣṭeti | asmin prakṛtikārye dehe vartamāno'pi puruṣaḥ paro bhinna eva | na tadguṇairyujyata ityarthaḥ | tatra hetavaḥ yasmādupadraṣṭā pṛthagbhūta eva samīpe sthitvā draṣṭā sākṣītyarthaḥ | tathā anumantā anumoditaiva sannidhimātreṇānugrāhakaḥ | sākṣī cetāḥ kevalo nirguṇaśca [GTU 2.96, Puruṣa-bodhinī] ityādi śruteḥ | tathā aiśvaryeṇa rūpeṇa bhartā vidhāyaka iti coktaḥ | bhoktā pālaka iti ca | mahāṃścāsau īśvaraśca sa brahmādīnāmapi patiriti ca paramātmā vāntaryāmīti
coktaḥ śrutyā | tathā ca śrutiḥ eṣa sarveśvara evsa bhūtādhipatirlokapālaḥ ityādi ||22||

The Gūḍhārthadīpikā commentary by Madhusūdana

tadevaṃ prakṛtimithyātādātmyātpuruṣasya saṃsāro na svarūpeṇetyuktam | kīdṛśaṃ punastasya svarūpaṃ yatra na sambhavati saṃsāraḥ ? ityākāṅkṣāyāṃ tasya svarūpaṃ sākṣānnirdiśannāha upadraṣṭeti | asmin prakṛtipariṇāme dehe jīvarūpeṇa vartamāno'pi puruṣaḥ paraḥ prakṛtiguṇāsaṃsṛṣṭaḥ paramārthato'saṃsārī svena rūpeṇetyartahḥ | yata upadraṣṭā yatha ṛtvigyajamāneṣu yajñakarmavyāpṛteṣu tatsamīpastho'nyaḥ svayamavyāpṛto yajñavidyākuśalatvādṛtvigyajamānavyāpāraguṇadoṣāṇāmīkṣitā,
tadvatkāryakaraṇavyāpāreṣu svayamavyāpṛto vilakṣaṇasteṣāṃ kāryakaraṇānāṃ savyāparāṇāṃ samīpastho draṣṭā na tu kartā puruṣaḥ | sa yattatra kiṃcitpaśyatyananvāgatastena bhavatyasaṅgo hyayaṃ puruṣaḥ [BAU 4.3.15] iti śruteḥ |

athavā, dehacakṣurmanobuddhyātmāno draṣṭṛṣu madhye bāhyān dehādīnapekṣyātyavyavahito draṣṭātmā puruṣa upadraṣṭā | upaśabdasya sāmīpyārthatvāttasya cāvyavadhānarūpasya pratyagātmanyeva paryavasānāt |

anumantā ca kāryakaraṇapravṛttiṣu svayamapravṛtto'pi pravṛtta iva saṃnidhimātreṇa tadanukūlatvādanumantā | athavā, svavyāpāreṣu pravṛttān dehendriyādīnna nivārayati kadācidapi tatsākṣibhūtaḥ puruṣa ityanumantā | sākṣī cetā [GTU 2.96, Puruṣa-bodhinī] iti śruteḥ | bhartā

bhartā dehendriyamanobuddhīnāṃ saṃhatānāṃ caitanyābhāsaviśiṣṭānāṃ svasattayā sphuraṇena ca dhārayitā poṣayitā ca | bhoktā buddheḥ sukhaduḥkhamohātmakān pratyayān svarūpacaitanyena prakāśayatīti nirvikāra evopalabdhā | maheśvaraḥ sarvātmatvātsvatantratvācca mahānīśvaraśceti maheśvaraḥ | paramātmā dehādibuddhyantānāṃ avidyayātmatvena kalpitānāṃ paramaḥ prakṛṣṭa upadraṣṭṛtvādipūrvoktaviśeṣaṇaviśiṣṭa ātmā paramātmā | ityanena śabdenāpi uktaḥ kathitaḥ śrutau | cakārādupadraṣṭetyādiśabdairapi sa eva puruṣaḥ paraḥ | uttamaḥ puruṣas
tvanyaḥ paramātmetyudāhṛtaḥ [Gītā 15.17] ityagre vakṣyate ||22||

The Sārārthavarṣiṇī commentary by Viśvanātha

jīvātmānamuktvā paramātmānamāha upadraṣṭeti | yadyapi anādi matparaṃ brahma ityādinā hṛdi sarvasya viṣṭhitamityanena ca sāmānyataḥ paśeṣataśca paramātmā prokta eva, tadapi tasya jīvātmasāhityenāpi pṛthageva spaṣṭatayā dehasthatvajñāpanārthamiyamuktirjñeyā | asmin dehe paro'nyaḥ puruṣo yo maheśvarḥ sa paramātmeti cāpyuktaḥ | paramātmeti ca nāmnāpyukto bhavatītyarthaḥ | tatra paramaśabda ekātmavādapakṣe svāṃśa iti dyotanārtho jīvasya upa samīpe pṛthaksthita eva draṣṭā sākṣī | anumantānumodanakartā sannidhimātreṇānugrāhakaḥ | sākṣī cetāḥ kevalo nirguṇaśca [GTU 2.96, Puruṣa-bodhinī]
iti śruteḥ | tathā bhartā dhārako bhoktā pālakaḥ |

The Gītābhūṣaṇa commentary by Baladeva

dehe sukhādibhokṭrayāvasthitaṃ jīvamuktvā niyantṛtayā tatrāvasthitamīśvaramāha upadraṣṭeti | asmin dehe paro jīvādanyaḥ puruṣo'sti yo maheśvaraḥ paramātmeti proktaḥ | upadraṣṭā sannidhau pṛthaksthita eva sākṣī | anumantānumatidātā tadanumatiṃ vinā jīvaḥ kiñcidapi kartuṃ na kṣama ityarthaḥ | bhartā dhārakaḥ | bhoktā pālakaḥ | sarvataḥ pāṇi ityādibhiruktasyāpīśasya jīvena saha sthitiṃ vaktuṃ punaruktiḥ ||22||
__________________________________________________________