Bhagavad Gita · Kshetra Kshetrajna Vibhaga YogaChapter 13, Shloka 22 (13.22)

Shankaracharya — the Supreme Self. upadraṣṭā samīpasthaḥ san draṣṭā svayam avyāpṛtaḥ — the one who stands near and watches, not himself engaged in the work; the analogy: yathā ṛtvigyajamāneṣu yajñakarmavyāpṛteṣu taṭasthaḥ anyaḥ avyāpṛtaḥ yajñavidyākuśalaḥ … īkṣitā — like an overseer skilled in the science of sacrifice, standing aside near the priests and the patron who are busy with the yajna.

Acharya Ramanuja — the individual self. asmin dehe avasthito ayaṃ puruṣo dehapravṛttyanuguṇasaṃkalpādirūpeṇa dehasya upadraṣṭā anumantā ca bhavati — this purusha (the individual soul) dwelling in this body is its witness and consenter, through intentions that accord with the body's activity; dehasya bhartā … bhoktā ca — the sustainer of the body, the experiencer of pleasure and pain; dehaniyamanena dehabharaṇena dehaśeṣitvena ca — being the controller, nourisher and owner of the body, it is "Maheshvara" (in relation to the body).