Bhagavad Gita 13.23उपद्रष्टाऽनुमन्ता च भर्ता भोक्ता महेश्वरः।परमात्मेति चाप्युक्तो देहेऽस्मिन्पुरुषः परः ॥

Upadrashta A spectator, a witness, a lookeron, a bystander, one who sits near. When the priests and the sacrificer perform the sacrificial rites, an expert who has good experience in sacrifical matters sits by their side. He does not take any part at all in the sacrifice. He sits as a silent witness. He guides them. He points out their defects and corrects them. Even so the Supreme Self does not act. It does not take any part in the activities of the body, the mind and the senses. It is entirely distinct from them. It is a silent witness of their activities. It sits near Nature and silently watches Her actions.It may be explained in another way. The body, the eyes, the mind, the intellect and the Self are the,seers. Of these the body is the most external seer the Self is the most internal and nearest seer. Beyond the Self there is no other internal seer.Anumanta Permitter. The Supreme Self gives consent. It expresses Its approval or satisfaction regarding the actions done by the senses, the mind and the intellect. The King consents and says Yes. The Prime Minister and the other officers carry out his orders. Even so the Supreme Self consents or gives permission the body, the mind, the intellect, and the senses perform their respective functions