Verse 13.23

Sanskrit text, Unicode transliteration, Word-for-word and English translation of verse 13.23:

उपद्रष्टानुमन्ता च भर्त्ता भोक्ता महेश्वरः ।
परमात्मेति चाप्य् उक्तो देहेऽस्मिन् पुरुषः परः ॥ २३ ॥

upadraṣṭānumantā ca bharttā bhoktā maheśvaraḥ |
paramātmeti cāpy ukto dehe'smin puruṣaḥ paraḥ || 23 ||

upadraṣṭā–the witness; anumantā–the permitter; ca–and; bharttā–master; bhoktā–enjoyer; mahā-īśvaraḥ–the Supreme Controller; parama-ātmā–the Supersoul; iti–that; ca api–and also; uktaḥ–it is said; dehe–body; asmin–in this; puruṣaḥ paraḥ–a superior transcendental enjoyer.

In this body, there exists another puruṣa apart from the individual living entity. He is known as the Supersoul and He is called the witness, the permitter, the supporter, the maintainer, the Supreme Controller, Paramātmā and so forth.

Commentary: Sārārtha-Varṣiṇī Ṭīkā

(By Śrīla Viśvanātha Cakravartī Ṭhākura; the innermost intention of the commentary named ‘the shower of essential meanings’)

After explaining the conscious living entity, the jīvātmā, Śrī Bhagavān is now explaining Paramātmā, the Supersoul, in this verse beginning with upadraṣṭā. The verses from anādi mat-paraṃ brahma (Gītā 13.13) to hṛdi sarvasya dhiṣṭhitam (Gītā 13.18), explain Paramātmā in both a general and specific manner. One fact in particular should be understood: although Paramātmā remains close to the jīvātmā, He is still separate from him. To clarify this, it is stated that Paramātmā is situated within the body. Para (another) refers to another puruṣa, or enjoyer, within this body. That puruṣa is Maheśvara (the Supreme Controller), or Paramātmā. The very word ‘Paramātmā’ establishes that He is superior to the ātmā. The word parama (supreme) only partially favours ekatma-vada, or the theory, that there is only one soul throughout the creation. In fact, the word parama refers to svāṃśa, a personal expansion of Kṛṣṇa. This is given emphasis by stating that He is situated separately from the jīva although very close (upa) to him, and that He is the seer, or witness. Anumantā (the permitter) means that while residing close to the living entity, He is kind and facilitating. It is said in Gopāla-tāpanī Upaniṣad (Uttara 97) “sākṣī cetāḥ kevalo nirguṇaś ca–that puruṣa is sākṣī (the witness), cetāḥ (conscious), kevalā (the undivided Reality) and nirguṇa (beyond the material modes).” Similarly, bhartā means ‘supporter’ and bhoktā means ‘protector’.

Commentary: Sārārtha-Varṣiṇī Prakāśikā-vṛtti

(By Śrīla Bhaktivedānta Nārāyaṇa Gosvāmī Mahārāja; the explanation that illuminates the commentary named Sārārtha-varṣiṇī)

Paramātmā, who is situated as the witness in this body, is different from the jīva. This Paramātmā is not a jīva. The monists, or advaitavādīs, consider the jīvātmā and Paramātmā to be one, but it is clear from this verse that within each body, Paramātmā, who is the witness and permitter, is different from the jīvātmā. Because He is superior to the jīvātmā, He is called Paramātmā, or the superior ātmā. This Paramātmā is a kalā, a portion of a portion (an aṃśa of an aṃśa) of Svayam Bhagavān Śrī Kṛṣṇa. Without His permission, the jīvātmā cannot do anything. There are unlimited jīvātmās, and Paramātmā eternally exists within each of them as their friend and supreme well-wisher. Although He lives with the living entity‚ Paramātmā is always the master of both the jīva and of the external potency, māyā.

Bhagavān has bestowed an invaluable treasure upon the living entity in the form of independence. By properly utilizing this independence, the living entity can very easily relish the nectar of loving service to Bhagavān in His eternal abode. But by misusing this independence, he becomes bound by māyā, and while suffering from the threefold miseries, he is trapped in the cycle of birth and death. Therefore, how can a living entity who is overpowered by māyā ever be Bhagavān, the master of māyā? Such a conception is completely erroneous and opposed to the conclusions of all the scriptures.

Paramātmā is very clearly described in the Śrutis as different from the jīvātmā: nityo nityānāṃ cetanaś cetanānām (Śvetāśvatara Upaniṣad 6.13). He is the Supreme Eternal among all eternals. That is, He is the topmost eternal being. And among all conscious beings, it is He who bestows consciousness, the original consciousness.

Moreover, it is said in the Śvetāśvatara Upaniṣad (4.6) and the Muṇḍaka Upaniṣad (3.1.1):

dvā suparṇā sayujā sakhāyā samānaṃ vṛkṣaṃ pariṣasvajāte
tayor anyaḥ pippalaṃ svādv atty anaśnann anyo’bhicākaśīti

Kṣīrodakaśāyī-puruṣa and the living entity live together in this temporary material world (the body) just like two birds who are friends sitting in a pīpala tree. One, the living entity, is tasting the fruits of the tree according to his actions, and the other, Paramātmā, is the witness. He is not enjoying the fruits, but He is watching His friend.

Śrīmad-Bhāgavatam (11.11.6) also states:

suparṇāv etau sadṛśau sakhāyau yadṛcchayaitau kṛta-nīḍau ca vṛkṣe
ekas tayoḥ khādati pippalānnam anyo niranno’pi balena bhūyān

Two birds in the form of the living entity and Supreme Controller have a relationship, being equal in quality. That quality is con-sciousness. They are living in the nest (heart) of the tree (the body) by the will of providence. One bird (the living entity) is enjoying the fruits (karma) of that tree (the body). The other bird (Īśvara, the Supreme Controller) is not enjoying the fruits. He is ever satisfied in eternal bliss, being happily situated due to the strength of His potencies such as jñāna.

Śrīla Bhaktivinoda Ṭhākura quotes Kṛṣṇa as saying, “The living entity is My friend. He becomes inclined to Me when he becomes purely situated in his marginal nature. This marginal nature is his independence. The perfection of jaiva-dharma, the eternal occupation of the living entity‚ is to achieve pure love for Me by using his marginal (independent) nature. When the living entity misuses that independent nature, he enters the material field. I, as Paramātmā, then become his companion. Therefore, I alone am the witness, the permitter, the supporter and protector, and the Supreme Controller of all the living entity’s actions. As Paramātmā I am always present in the body as parama-puruṣa, the Supreme Person. I award the result of whatever karma is performed by him in his conditioned state.”