समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति।।13.28।।
13.28 He sees who sees the supreme Lord as existing eally in all beings, and as the Imperishable among the perishable.
13.28 He who sees the Atman as It really is - he is the one who sees the Atman as a distinct entity in all embodied beings that are composed of Prakrti and Purusa, even in bodies of diverse nature of gods, men etc. The true seer is one who sees the Atman as the supreme ruler in all these bodies as the imperishable self, though the bodies are subject to destruction. Conversely the purport is that he who sees the Atman, only as characterised by the uneal forms of the bodies as men, gods etc., and as possessed of birth, death etc. - such a person is perpetually caught up in transmigratory existence.
Samam sarveshu bhooteshu tishthantam parameshwaram; Vinashyatswavinashyantam yah pashyati sa pashyati.
samam—equally; sarveṣhu—in all; bhūteṣhu—beings; tiṣhṭhan-tam—accompanying; parama-īśhvaram—Supreme Soul; vinaśhyatsu—amongst the perishable; avinaśhyantam—the imperishable; yaḥ—who; paśhyati—see; saḥ—they; paśhyati—perceive