Bhagavad Gita
13.23

उपद्रष्टानुमन्ता च भर्ता भोक्ता महेश्वरः । परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥

upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ | paramātmeti cāpyukto dehe'sminpuruṣaḥ paraḥ ||

Translation

The supreme Purusha in this body is also called the Witness, the Permitter, the Sustainer, the Experiencer, the great Lord, and the supreme Self.

Interpretation

The nature of the Supreme Purusha within the body is described through five names: (1) upaddrashtri — the Witness (the pure observer, the uninvolved seer); (2) anumanta — the Permitter (the one whose presence allows all experience, who sanctions without directing); (3) bharta — the Sustainer; (4) bhokta — the Experiencer; (5) maheshvara — the great Lord. And then the name above all names: Paramatma — the Supreme Self. This highest Purusha is the Divine itself present in every body, witnessing all, sustaining all, but ultimately untouched by the field's modifications.