उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः |\nपरमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ||१३-२३||
upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ .\nparamātmeti cāpyukto dehe.asminpuruṣaḥ paraḥ ||13-23||
Within the body also resides the Supreme Lord.  He is said to be the Witness, the Permitter, the Supporter, Transcendental Enjoyer, the ultimate Controller, and the Paramātmā (Supreme Soul).