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Chapter 13, Verse 22

उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः। परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः।।13.23।।

upadraṣṭā'numantā ca bhartā bhoktā maheśvaraḥ। paramātmeti cāpyukto dehe'sminpuruṣaḥ paraḥ।।13.23।।

Word by word

उपद्रष्टा
the overseer/witness (of the field)
अनुमन्ता
the permitter/approver (sanctioning the activities of prakṛti)
and
भर्ता
the supporter/sustainer
भोक्ता
the enjoyer (experiencer of the guṇas)
महेश्वरः
the great lord
परमात्मा
the supreme self
इति
thus
च अपि
and also
उक्तः
is called/is spoken of
देहे अस्मिन्
in this body
पुरुषः
the person/spirit
परः
supreme, transcendent

Commentary

22. Spectator and Permittee Supporter, En- joyer, the Great Lord, and also spoken of as the Supreme Self, (is) the Purusha Supreme in this body.

Source: Alladi Mahadeva Sastri, The Bhagavad-Gita with the Commentary of Sri Shankaracharya (1897), public domain

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Sanskrit (in order)

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उपद्रष्टा
अनुमन्ता
भर्ता
भोक्ता
महेश्वरः
परमात्मा
इति
च अपि
उक्तः
देहे अस्मिन्
पुरुषः
परः

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