BG 13.15

13.15 सर्वेन्द्रियगुणाभासम् shining by the functions of all senses? सर्वेन्द्रयविवर्जितम् (yet) without the senses? असक्तम् unattached? सर्वभृत् (yet) supporting all? च and? एव even? निर्गुणम् devoid of alities? गुणभोक्तृ (yet) experiencer of the alities? च and.Commentary Brahman sees without eyes? hears without ears? smells without nose? eats without mouth? feels without skin? grasps without hands? walks without feet. He is the unseen seer? the unheard hearer? the unthought thinker. Other than Him there is no seer? no hearer? no thinker. He is the Self? the Inner Ruler? the Immortal. (Brihadaranyaka Upanishad III.7.23) He is free from the,alities of Nature and yet He is the enjoyer of the alities.All the senses The five organs of knowledge and the five organs of action? the inner senses? mind and intellect come under the term all the senses. The organs of action and those of knowledge perform their functions in conjunction with the mind and the intellect. They cannot function independently. Therefore? the mind and the intellect are included in the term all the senses.Brahman is transcendental and unmanifest? but It manifests Itself through the limiting adjuncts of the extrnal and the internal senses. As It is destitute of the senses It is unattached and yet It supports all. It is the support or substratum of everything. It is destitute of the alities of Nature and yet It is the enjoyer of those alities. Brahman is really mysterious.This verse is taken from the Svetasvataropanishad 3.17.

— vedicscriptures · exposition · source ↗

The Supreme Lord, although the source of all the senses of the living entities, doesn’t have material senses like they have. Actually, the individual souls have spiritual senses, but in conditioned life they are covered with the material elements, and therefore the sense activities are exhibited through matter. The Supreme Lord’s senses are not so covered. His senses are transcendental and are therefore called nirguṇa. Guṇa means the material modes, but His senses are without material covering. It should be understood that His senses are not exactly like ours. Although He is the source of all our sensory activities, He has His transcendental senses, which are uncontaminated. This is very nicely explained in the Śvetāśvatara Upaniṣad (3.19) in the verse apāṇi-pādo javano grahītā. The Supreme Personality of Godhead has no hands which are materially contaminated, but He has His hands and accepts whatever sacrifice is offered to Him. That is the distinction between the conditioned soul and the Supersoul. He has no material eyes, but He has eyes – otherwise how could He see? He sees everything – past, present and future. He lives within the heart of the living being, and He knows what we have done in the past, what we are doing now, and what is awaiting us in the future. This is also confirmed in Bhagavad-gītā : He knows everything, but no one knows Him. It is said that the Supreme Lord has no legs like us, but He can travel throughout space because He has spiritual legs. In other words, the Lord is not impersonal; He has His eyes, legs, hands and everything else, and because we are part and parcel of the Supreme Lord we also have these things. But His hands, legs, eyes and senses are not contaminated by material nature. Bhagavad-gītā also confirms that when the Lord appears He appears as He is by His internal potency. He is not contaminated by the material energy, because He is the Lord of material energy. In the Vedic literature we find that His whole embodiment is spiritual. He has His eternal form, called sac-cid-ānanda-vigraha. He is full of all opulence. He is the proprietor of all wealth and the owner of all energy. He is the most intelligent and is full of knowledge. These are some of the symptoms of the Supreme Personality of Godhead. He is the maintainer of all living entities and the witness of all activity. As far as we can understand from Vedic literature, the Supreme Lord is always transcendental. Although we do not see His head, face, hands or legs, He has them, and when we are elevated to the transcendental situation we can see the Lord’s form. Due to materially contaminated senses, we cannot see His form. Therefore the impersonalists, who are still materially affected, cannot understand the Personality of Godhead.

— vedicscriptures · exposition · source ↗