This cycle of samsāra has its root on ignorance about one’s true nature, therefore to be free from this life of becoming, the only solution is to remove the wrong notion about oneself by the correct knowledge of the self which is presented again here.
upadraṣṭānumantā ca bhartā bhoktā maheśvaraḥ | paramātmeti cāpyukto dehe’sminpuruṣaḥ paraḥ ||13.22||
The ultimate seer, permitter, sustainer, enjoyer, limitless Lord (creator), and also called ‘limitless self’, is puruṣa, the person who is limitless, in this body.
This puruṣa is upadraṣṭā - seer who is closed, witnessing all activities yet not involved - sāksī. By his presence all activities of the physical body, mind, and senses take place, but he doesn’t perform any action. Just like how I witness my own dream, no matter what happened in the dream, upon waken up, I am not affected by it. In the same manner when one has waken up from ignorance, one is just a witness of all activities, experiencing them yet not affected by them. anumantā - one who is the permitter. Whatever activities were done, ātmā allows, including ignorance. It is not against any condition because of the illuminating nature of consciousness. bhartā - one who sustains. Ātma is the sustainer, lending existence not only to this body-mind-senses, but to the entire creation. bhoktā - one who enjoys everything, as ānanda.
maheśvaraḥ - one who is limitless Īśvara, having puruṣaḥ and prakṛti in the form of this entire transactional world - empirical reality. paramātma - limitless brahman. He is the one who obtains in this body - dehe’sminpuruṣaḥ which is me alone.