Adhyāya 13 • Shloka 23

उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः | परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः || २३ ||

upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ | paramātmeti cāpy ukto dehe 'smin puruṣaḥ paraḥ || 23 ||

"Yet in this body there is another, a transcendental enjoyer, who is the Lord, the supreme proprietor, who exists as the overseer and permitter, and who is known as the Supersoul."