समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति।।13.28।।
13.28. Whosoever perceives the Supreme Lord as abiding and as non-perishing in all beings alike, while they perish - he perceives properly.
13.28 Sri Abhinavagupta did not comment upon this sloka.
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