उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः | यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः ||
uttamaḥ puruṣas tv anyaḥ paramātmety udāhṛtaḥ yo loka-trayam āviśya bibharty avyaya īśvaraḥ
Translation
But beyond these two is the Supreme Purusha, called the Paramatman — the imperishable Lord who pervades the three worlds and sustains them.
Interpretation
The third and highest: Purushottama — the Supreme Person — who transcends both the perishable (Kshara) and the imperishable (Akshara). This is Paramatman, the Supreme Self, the eternal Lord who pervades and sustains all three worlds (earth, the intermediate realm, and the heavens). Purushottama is not merely the ground of being but the active sustainer, the living God who is personally involved in cosmic maintenance. This is the Gita's distinctive contribution to Indian metaphysics: the Supreme is not merely the Absolute of the Upanishads but the personal, loving God who both transcends and includes all other realities.