anyaḥ tu–But otherwise; uttamaḥ–the Supreme; puruṣaḥ–Person; udāhṛtaḥ–is described; iti–as; paramātmā–the Supersoul, Akṣara-puruṣ, or the Supreme Imperishable Personality; īśvaraḥ–the Lord: yaḥ–who; āviśya–entering; loka-trayam–the three worlds; avyayaḥ–in His eternal form; bibharti–is maintaining all beings. [17]

But completely distinct from both these types of beings is the Supreme Person, who is known as Paramātmā, the Supersoul. He is the Supreme Lord. Entering the three worlds in His eternal form, He maintains all beings in the universe.