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Bhagavad Gita Chapter 13 Verse 28

भगवद् गीता अध्याय 13 श्लोक 28

समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति।।13.28।।

English Translation - Swami Sivananda

13.28 He sees, who sees the Supreme Lord, existing eally in all beings, the unperishing within the perishing.

English Translation of Sanskrit Commentary By Sri Shankaracharya's

13.28 Sah, he; pasyati, sees; yah, who; pasyati, sees;-whom?-parameswaram, the supreme Lord-the Lord who is supreme as compared with the body, organs, mind, intellect, the Unmanifest and the individual soul; as tisthantam, existing, having His presence; samam, eally, without distinction;-where?-sarvesu, in all; bhutesu, beings, all living things from Brahma to the non-moving;-he who sees Him existing eally in all living things. The Lord specifies them by the word vinasyatsu, among the perishable; and He also specifies Him, the supreme Lord, by the word avinasyantam, the Imperishable. This is meant for showing the absolute difference between the living things and God. How? For, all the modifications [See note 3 on p.38.-Tr.] of an existing thing have as their root that modification of an existing thing described as birth. All other modifications of existing things that follow birth end with destruction. After destruction there is no modification of an existing thing, because the object itself becomes nonexistent. Indeed, alities can exist so long as the thing alified exists. Therefore, by the reiteration of the absence of the last modification of an existing thing, all its preceding modifications become negated along with their effects. Hence it is established that the supreme Lord is very greatly different from all beings, and is also Unconditioned [Free from all modifications that things are subject to.] and One. He sees who thus sees the supreme Lord as described. Objection: Is it not that all poeple see? What is the need of specification? Reply: True, they see; but they see contrarily! Hence the Lord specifies, He alone sees. As in comparison with one who, suffering from the (eye) disease called Timira, sees many moons, the person who sees one moon is distingusihed by saying, He alone sees, similarly, here as well, the man who sees the one undivided Self as described above is distinguished from those who contrarily see many and differentiated selves, by saying He alone sees. Others, though seeing, do not see because they see contrarily like the person who sees many moons. This is the meaning. The obove-described true knowledge has to be praised by stating its result. Hence the verse begins:

Transliteration Bhagavad Gita 13.28

Samam sarveshu bhooteshu tishthantam parameshwaram; Vinashyatswavinashyantam yah pashyati sa pashyati.

Word Meanings Bhagavad Gita 13.28

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