समं पश्यन्हि सर्वत्र समवस्थितमीश्वरम्।
न हिनस्त्यात्मनाऽऽत्मानं ततो याति परां गतिम्।।13.29।।
।।13.29।।क्योंकि सब जगह समरूपसे स्थित ईश्वरको समरूपसे देखनेवाला मनुष्य अपनेआपसे अपनी हिंसा नहीं करता? इसलिये वह परमगतिको प्राप्त हो जाता है।
The Supreme Lord Krishna is known as isvara is residing saman equally sarvatra within all beings. This includes demigods, humans, animals, etc. The word pasyati here meaning perceives denotes that the atma or immortal soul is recognised wherever it may abide. By thus comprehending the actual nature of the atma one never degrades themselves and na hinasti never causes harm to oneself. Contrarily if one insists on identifying the atma in the same way as the physical body in the differentiating light of unlimited bodily forms one injures and degrades their eternal self. This understanding saves one from acquiring karma or reactions to actions which is the main cause of confinement to samsara or the perpetual cycle of birth and death. By gaining this basic realisation one achieves the goal of atma- tattva or soul realisation and then becomes eligible for param gatim the supreme destination and highest attainment.