उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः । परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥ २२ ॥
upadraṣhṭānumantā cha bhartā bhoktā maheśhvaraḥ paramātmeti chāpy ukto dehe ’smin puruṣhaḥ paraḥ
Translation
The supreme Person in this body is also called the witness, the one who consents, the supporter, the experiencer, the great Lord and the Supreme Self (Paramatma).
Hindi Meaning (हिंदी अर्थ)
इस देह में स्थित परम पुरुष ही उपद्रष्टा (साक्षी), अनुमंता (अनुमति देने वाला), भर्ता (धारण करने वाला), भोक्ता, महेश्वर और परमात्मा भी कहा जाता है।
Commentary
Beside the individual soul, a second presence lives in the body: the Paramatma. Its six names describe a relationship: it watches (upadrashta), it permits (anumanta), it sustains (bharta), it receives (bhokta), and it rules (maheshvara). The Mundaka Upanishad (3.1.1) pictures this as two birds on one tree, one eating the fruit and the other simply watching.