उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः ।परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥
upadraṣṭā'numantā ca bhartā bhoktā maheśvaraḥ |paramātmeti cāpyukto dehe'sminpuruṣaḥ paraḥ ||
The supreme Purusha in this body is called the witness, the one who permits, the supporter, the experiencer, the great lord, and also the Supreme Self.
Explanation
Krishna has just explained how the individual being (puruṣa) gets caught in nature's gunas through attachment (saṅga). Now he describes the higher Purusha present in the same body, seen as a witness (upadraṣṭā) who watches, permits and sustains, without being bound. Traditions differ on its identity: Advaita reads it as the one Self, while theistic schools read it as God dwelling within the individual soul.