Him, departing, giving up the body formerly taken; or standing, staying in the body; or enjoying, partaking of sound and the rest; joined with the qualities, accompanied by the qualities, pleasure, pain, delusion and the rest: even him, though come within the very range of sight, the deluded do not see, deluded in many ways, their minds dragged off by the force of the enjoyment of objects seen and unseen. 'Alas, it fares hard', the Blessed Lord cries in compassion. But those who have the eye of knowledge born of a means of knowledge, they see him, those of the eye of knowledge, those of discerning sight.

This one, joined thus with the qualities, conjoined with a lump that is a particular arrangement of manhood and the rest, a particular transformation of the quality-made nature of sattva and the rest, departing from a particular lump, or abiding in a particular lump, or experiencing the quality-made objects, the deluded never at all see, see as unlike the particular lump of manhood and the rest that is a particular transformation of nature, of the single form of knowledge. The deluded are those who have the conceit of self in the lump of manhood and the rest. But those whose eye is knowledge, who have the knowledge whose object is the discernment of the lump and the self, see this one, in every state, as of a form set apart.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Then why is He not seen? To that Krishna says, with 'departing' and so on.