The Gita understands God to be both the knower and the known, or that which we wish to know. He is the great soul, the individual soul called Atman. He is spirit. God is the knower of the universe and the knower of the “field” which means the human body as well as all embodiment. “Field” refers to place or area, like “field of knowledge.” The term field implies that the body is a place where action or conflict occurs. Lord Krishna delivered the Bhagavad Gita on the battlefield of Kurukshetra, also known as the field of Dharma or righteousness.
Hinduism sees the body and the mind as one unit, separate and distinct from the soul:
The body is a collection of many things.
It is made up of ether, air, fire, water, and earth.
These are called the five subtle elements.
The body is also made up of mind
and the five senses of hearing,
touching, tasting, and smelling.
Wanting, hating, happiness, unhappiness, and courage
are also part of the body.
(Gita 13:5, 6)
Read more from On Hinduism, by Irina Gajjar at http://irinaspage.com/philosophy/on-hinduism/