सर्वभूतस्थमात्मानं सर्वभूतानि चात्मनि।
ईक्षते योगयुक्तात्मा सर्वत्र समदर्शनः।।6.29।।
।।6.29।।सब जगह अपने स्वरूपको देखनेवाला और ध्यानयोगसे युक्त अन्तःकरणवाला योगी अपने स्वरूपको सम्पूर्ण प्राणियोंमें स्थित देखता है और सम्पूर्ण प्राणियोंको अपने स्वरूपमें देखता है।
The words sarvatra sama-darsana means equal vision everywhere. This means realising the atma or soul that abides in oneself and abides in other beings is of the same transcendental essence in all beings equally. This is perceived by spiritual consciousness and this transcendental essence is an attribute equally present in all atmas. The equality, sameness and luminosity of the atma has been perceived by those recipients of moksa or liberation when the atma is divested of its connection with the physical body and material nature. Inequality as well as indifference and indolence arise from designating the atma as being non-different from the myriad of multifarious physical manifestations the atma is embodied by. The yogi or one perfecting the science of the individual consciousness with the ultimate consciousness, who mature in dhyana or meditation has achieved atma tattva or realisation of the soul, does not discern any differences in the myriad of multifarious physical manifestations but perceives the atma wherever it may reside in whatever physical or subtle body it manifests in. This is perceived by the atmas inherent and essential attribute of transcendental consciousness existing equally in all beings. Such is actual equal vision and one who perceives the atma abiding within oneself is of exactly the same essence, nature and quality as the atma perceived abiding in other beings realises that such beings are equal in this respect. The conclusion of what Lord Krishna is stating is that all atmas are eternal, from one eternal essence and that when ones own atma has been realised and perceived then every beings atma is realised and be perceived.