Bhagavad Gita, Chapter 13, Verse 27

समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् । विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति

samaṃ sarveṣu bhūteṣu tiṣṭhantaṃ parameśvaram | vinaśyatsvavinaśyantaṃ yaḥ paśyati sa paśyati

Translation

He sees, who sees the Supreme Lord, remaining the same in all beings, the undying in the dying.

— Alladi Mahadeva Sastri

Word meanings

samam
equal
sarveṣu
(in) all
bhūteṣu
in beings
tiṣṭhantam
seated
parameśvaram
the highest Lord
vinaśyatsu
among the perishing
avinaśyantam
the unperishing
yaḥ
who
paśyati
sees
saḥ
he
paśyati
sees

Śaṅkarācārya's commentary

The Supreme Lord exists, without any difference, in all living beings, from Brahmā down to the unmoving object (sthāvara). He is the Lord Supreme as compared with the body, senses, manas, buddhi, the Avyakta and the individual soul (Ātman, Jīva). All living beings are perishable while the Supreme Lord is imperishable. He sees (rightly) who sees the Supreme Lord as now described. The world sees, but it sees erroneously. A man whose eye is affected with timira sees more moons than one; with reference to him, he who sees one moon may be specified thus, 'he alone sees.' Similarly, he who sees the one undivided Self is distinguished — from those who erroneously see many distinct selfs — in the words 'he alone sees.'