|| 13.28 ||

समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्। विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति।।

samaṁ paśyan hi sarvatra samavasthitam īśvaram na hinasty ātmanātmānaṁ tato yāti parāṁ gatim

samam (equally) paśyan (seeing) hi (certainly) sarvatra (everywhere) samavasthitam (situated) īśvaram (the Lord) na (does not) hinasti (degrade/kill) ātmanā (by the mind) ātmānam (the self) tataḥ (then) yāti (attains) parām (the supreme) gatim (destination).

One who sees the Supersoul accompanying the individual soul in all bodies, and who understands that neither the soul nor the Supersoul within the destructible body is ever destroyed, actually sees.

Kṛṣṇa explains the benefit of ‘Equal Vision’. He says that one who sees the Supersoul (‘Īśvaram’) situated equally in every living being does not degrade his own soul through the whims of his mind. Because he respects the Divine presence in others, he naturally approaches the ‘Parāṁ gatim’—the supreme destination. His vision of unity prevents him from acting selfishly. When we see only the ‘Field’ (the body), we see differences: ‘He is my enemy,’ or ‘She is a stranger.’ This leads to exploitation and sin, which degrades the self. But if we see the ‘Knower’ (God) in everyone, we cannot hate or hurt anyone. Our mind becomes a friend rather than an enemy. We treat every encounter as a meeting with a sacred temple. It teaches us that morality is based on spiritual perception. If you want to be a good person, you must first be a ‘Seer’ of the spirit. By acknowledging the Lord’s presence in all hearts, we automatically become kind, fair, and peaceful. This mindset is the fastest elevator to the highest spiritual goal.