13.23

उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः ।
परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥

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

Kṛṣṇa (कृष्ण) is still speaking, to Arjuna (अर्जुन).

The verse

The higher person in this body is also called the overseer, the consenter, the supporter, the experiencer, the great lord, and the supreme self.

नेपालीमा

यो शरीरमा रहेको उच्च पुरुषलाई माथिबाट हेर्ने, अनुमति दिने, धान्ने, भोग्ने, महान् प्रभु र परम आत्मा पनि भनिन्छ।

Where it sits

Beside the person of 13.22 who clings and is born, this verse names a higher person in the same body by the names of the lord, and 13.24 will say that knowing person and nature ends rebirth.

Split: उपद्रष्टा + अनुमन्ता + च + भर्ता + भोक्ता + महेश्वरः + परम-आत्मा + इति + च + अपि + उक्तः + देहे + अस्मिन् + पुरुषः + परः

upadraṣṭā + anumantā + ca + bhartā + bhoktā + maheśvaraḥ + parama-ātmā + iti + ca + api + uktaḥ + dehe + asmin + puruṣaḥ + paraḥ

Sanskrit, in depth

The words

देवनागरीWordGrammarSense
उपद्रष्टाupadraṣṭānominative singular of upadraṣṭṛ (उपद्रष्टृ)the overseer. The seer close by. upa (उप) "near," draṣṭṛ (द्रष्टृ) "seer."
अनुमन्ताanumantānominative singular of anumantṛ (अनुमन्तृ)the consenter. The one who permits.
चcaindeclinableand.
भर्ताbhartānominative singular of bhartṛ (भर्तृ)the supporter.
भोक्ताbhoktānominative singular of bhoktṛ (भोक्तृ)the experiencer.
महेश्वरःmaheśvaraḥnominative singularthe great lord. mahā (महा) "great," īśvara (ईश्वर) "lord."
परम-आत्माparama-ātmānominative singularthe supreme self. Recited paramātmā (परमात्मा).
इतिitiindeclinablethus. The mark on the names.
चcaindeclinableand.
अपिapiindeclinablealso.
उक्तःuktaḥnominative singularcalled. Recited ukto (उक्तो).
देहेdehelocative singularin the body.
अस्मिन्asminlocative singular masculinein this. Agrees with dehe (देहे).
पुरुषःpuruṣaḥnominative singularthe person.
परःparaḥnominative singularthe higher one. The supreme. Agrees with puruṣaḥ (पुरुषः).

The phrases

upadraṣṭā anumantā ca bhartā bhoktā maheśvaraḥ (उपद्रष्टा अनुमन्ता च भर्ता भोक्ता महेश्वरः) is a row of names. Overseer, consenter, supporter, experiencer, great lord. उपद्रष्टा + अनुमन्ता upadraṣṭā + anumantā is upadraṣṭānumantā (उपद्रष्टानुमन्ता).

paramātmā iti ca api uktaḥ (परमात्मा इति च अपि उक्तः) adds one more name, and says he is also called that. आत्मा + इति ātmā + iti is ātmeti (आत्मेति). च + अपि + उक्तः ca + api + uktaḥ is cāpy uktaḥ (चाप्युक्तः).

dehe asmin puruṣaḥ paraḥ (देहे अस्मिन् पुरुषः परः) is who bears the names. The higher person in this body. देहे + अस्मिन् dehe + asmin is dehe 'smin (देहेऽस्मिन्). paraḥ (परः) marks him as the higher one, beside the person of 13.22 who clings and is born.

Sanskrit in this line

देहे + अस्मिन् dehe + asmin is dehe 'smin (देहेऽस्मिन्). e (ए) meets a (अ): the e (ए) stays, and the a (अ) is written ऽ. You still pronounce the break.

आत्मा + इति ātmā + iti is ātmeti (आत्मेति). आ + इ ā + i becomes e (ए). The iti (इति) is the quote-mark on the whole row of names.

Say it back

Say the names, then whose names they are. If paraḥ (परः) drops out and this is the same person who clings in 13.22, stay here.