समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति।।13.28।।
।।13.28।। जो पुरुष समस्त नश्वर भूतों में अनश्वर परमेश्वर को समभाव से स्थित देखता है? वही (वास्तव में) देखता है।।
Lord Krishna confirms with the words pasyati meaning perceives or discriminates that one who realises that paramatma or the Supreme Soul existing equally within all jivas or embodied beings is the ksetrajna or knower of the sphere of activity and that it is distinctly distinguished from prakriti the material substratum pervading physical existence which manifests as unlimited forms such as demigod, human, animal, etc. In other words recognising the Supreme Lord as the same omnipresent eternal consciousness localised within each and every living entity and realising that it is singular. Also distinguishing the fact that while all physical bodies decay and perish; the atma or individual immortal soul does not ever decay or perish because it has an eternal, transcendental nature. This is confirmed in the Vishnu Purana: VI.VII.LVIII beginning pradhanadi viseshantam meaning: the undecaying within the decaying. One who correctly comprehends the atma in this manner properly perceives reality. But one who thinks that the atma is subject to birth and death and that it is modifiable and variable like the forms of living entities which are always changing; then such a person will always remained confined in samsara or the perpetual cycle of birth and death in material existence.