BG Chap 15 - The person who is higher than the two beings
Kṛṣṇa summarizes the meaning of the Vedas as defined by Vyasadeva by next explaining the higher being who is different and higher than the two kinds of beings.
There is another person, who is different in conception from the two types mentioned above. By using the word 'tu' the Lord emphatically states another ontological reality. That other person is described in the scriptures as Paramātmā. He is the uttama puruṣa because He enters the three worlds and supports everything as the unchanging controller. It is explained in the Kaṭha Upaniṣad (2.2.13) and Śvetāśvatara Upaniṣad (6.13) that above the innumerable living entities, some of whom are conditioned and some of whom are liberated, there is the Supreme Personality, who is Paramātmā, who maintains them and gives them all the facility of enjoyment according to different work. This position of supporting and protecting the universe cannot refer to the conditioned jīva because he cannot perform such actions. It cannot refer to the liberated jīva either because he is devoid of interaction with the world. Viśvanātha Cakravartī explains that the Lord after speaking about Brahman, which the jñānīs worship, speaks about Paramātmā, which the yogīs worship. As the yogī is a different worshipper than the jñānī, the object worshipped will also be different.