Link to purport by A C Bhaktivedanta Swami Srila Prabhupada

Transcript of Bhakti-Shastri class on this verse by Chaitanya Charan

Now after describing about this Purusha which goes through various kinds of sad-asad-yoni-janmasu Krishna talks about another kind of Purusha.

Bg 13.23

upadraṣṭānumantā ca
bhartā bhoktā maheśvaraḥ
paramātmeti cāpy ukto
dehe ’smin puruṣaḥ paraḥ

Synonyms: 

upadraṣṭā — overseer; anumantā — permitter; ca — also; bhartā — master; bhoktā — supreme enjoyer; mahā–īśvaraḥ — the Supreme Lord; parama–ātmā — the Supersoul; iti — also; ca — and; api — indeed; uktaḥ — is said; dehe — in the body; asmin — this; puruṣaḥ — enjoyer; paraḥ — transcendental.

Translation: 

Yet in this body there is another, a transcendental enjoyer, who is the Lord, the supreme proprietor, who exists as the overseer and permitter, and who is known as the Supersoul.

upadraṣṭānumantā ca, upadraṣṭā is the overseer, anumantā — permitter

The overseer and the permitter 

bhartā bhoktā maheśvaraḥ, He is the maintainer and enjoyer, maheśvaraḥ is the Supreme controller and the such a person is called paramātmeti cāpy ukto, so this is known as the paramatma, paramatma is used several times in BG but this verse explains what Parmatma is

In 6.7 Paramatam is used, one who has controlled the mind such a person has actually attained the parmatama. There is word paramatma is used but here paramatma is specifically defined. So what are the defining characteristic of Paramatma ? The overseer, the permitter, the enjoyer, the maintainer, the controller, but also it is mentioned dehe ’smin, in the body but puruṣaḥ paraḥ, this is the Purusah who is para who is transcendental, this is Super Soul who is transcendental to material existence and that is how He is different from the soul, so if we look at the flow of thought then we can see that Krishna is saying Parah, Ishwarha, Updrasta, Anumanta, these characteristics are described they clearly don’t apply to the soul, we are not overseer and permitter if we were then we could have always done what we wanted to do. But actually we depend we are controlled we depend on something beyond our control for the sake of our existence 

upadraṣṭānumantā ca
bhartā bhoktā maheśvaraḥ

so the previous verse is told about the person who wanted to enjoy and is caught up in this endeavor but this is different He is not caught up He is the permitter and controller. Other verses which talked about Paramatma in BG are 18.61 (informed about Super Soul as third person same in 13.23), 15. 15 (conveyed I am that Super Soul), 18.67 (How Super soul is guiding us in terms of travelling), 6.23. In 6.31 also Krishna has communicated this equality between Him and Super Soul. One who understand the ekatvatta between Serva Butasthitam, Super Soul in heart of all living being and Mam and Me, one who understands both of us are same that person is Servatha Vartamanopi Yogi Mayi Vartate, this Yogi is situated in Me in all situations, so this is the situation of unshakable enlightenment, the oneness between all pervading beings and Me so that is being conveyed earlier also. 

This verse primarily talks about transcends of Super Soul upadraṣṭānumantā, overseer and permitter. So while explaining Purusha He is saying there is one purusha who is under material nature and another Purusha is beyond material nature.

End of transcription.