Text 17

उत्तमः पुरुषस्त्वन्यः परमात्मेत्युदाहृतः ।
यो लोकत्रयमाविश्य बिभर्त्यव्यय ईश्वरः ॥ १७॥

uttamaḥ puruṣas tv anyaḥ
paramātmety udāhṛtaḥ
yo loka-trayam āviśya
bibharty avyaya īśvaraḥ

Translation:

Besides these two, there is the greatest living personality, the Supreme Soul, the imperishable Lord Himself, who has entered the three worlds and is maintaining them.

Purport:

The idea of this verse is very nicely expressed in the Katha Upanishad (2.2.13) and Svetasvatara Upanishad (6.13). It is clearly stated there that above the innumerable living entities, some of whom are conditioned and some of whom are liberated, there is the Supreme Personality, who is Paramatma. The Upanishadic verse runs as follows: nityo nityanam cetanas cetananam. The purport is that amongst all the living entities, both conditioned and liberated, there is one supreme living personality, the Supreme Personality of Godhead, who maintains them and gives them all the facility of enjoyment according to different work. That Supreme Personality of Godhead is situated in everyone's heart as Paramatma. A wise man who can understand Him is eligible to at in perfect peace, not others.