समं पश्यन्हि सर्वत्र समवस्थितमीश्वरम्।
न हिनस्त्यात्मनाऽऽत्मानं ततो याति परां गतिम्।।13.29।।
।।13.29।। निश्चय ही? वह पुरुष सर्वत्र सम भाव से स्थित परमेश्वर को समान हुआ आत्मा (स्वयं) के द्वारा आत्मा (स्वयं) का नाश नहीं करता है? इससे वह परम गति को प्राप्त होता है।।
Lord Krishna is explaining that one who perceives and recognises the Supreme Being in every being is one who actually sees reality. The jiva or embodied being practically witnesses death and destruction in material existence everyday along with its associated misery. The Padma Purana states that as a form of misery the jiva sees itself; yet devoid of misery is the Supreme Lord residing within every jiva equally from Brahma the highest material being down to an ant. The Supreme Lord expansion as paramatma or the Supreme Soul within all jivas throughout all dimensions of creation does not diminish or degrade His transcendental position whatsoever, whether abiding in a demigod, human, animal etc. Perceiving the reality of the Supreme Lord in this way one is not subject to illusion.