Chapter XIII · Śloka 23
उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः ।
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥
upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ |
paramātmeti cāpy ukto dehe'smin puruṣaḥ paraḥ ||
paramātmeti cāpy ukto dehe'smin puruṣaḥ paraḥ ||
The supreme puruṣa in this body is also called the witness, the permitter, the supporter, the experiencer, the great Lord, and the supreme Ātman.
Beyond the individual jīva is the supreme Puruṣa — the Paramātman — who merely witnesses without acting, permits without interfering, and sustains without being affected. This inner Lord is Kṛṣṇa Himself, present as the Antarjāmin in every heart.