BG Chap 13 - The Paramātmā's svarūpa - Original source of all senses
The Supersoul is the original source of all senses. He illuminates all the senses and sense objects. He is made glorious by possessing all senses and sense objects, but He is devoid of all material senses. He is unattached, but maintains everything. He is without material qualities but He is the enjoyer of all good qualities. The Lord is devoid of all senses which are different from His svarūpa. The jīva in bondage has senses different from his svarūpa. The Lord’s energies enable Him to fulfill His desires, just as a living entity’s senses enable him to fulfill his desires. One should accept that the Lord is without material senses but is endowed with senses intimately connected with His svarūpa. The Śvetāśvatara Upaniṣad says that without hands or feet He moves swiftly and grasps. Without eyes He sees and without ears He hears. The Lord’s very essence is knowledge (jñāna), power (bala) and specific energies (kriya śaktis). Though He supports all elements, He is devoid of contact with them since He supports everything by His will. He maintains everything within His form of Viṣṇu. He is untouched by material guṇas, but is the controller and enjoyer of all good qualities known as aiśvarya (His natural control of everything), vīrya (His inconceivable potencies, by which He manifests jīva and prakṛti, and expands as unlimited avatāras), yaśas (His ocean of good qualities relating to body, mind and speech), śrī (His eternal, beautiful, youthful body), jñāna (His omniscience), and vairāgya (His detachment from all material affairs).