Chapter 13 - Verse 27

समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् ।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥ २७ ॥

samaṃ sarveṣu bhūteṣu tiṣṭhantaṃ parameśvaram .
vinaśyatsvavinaśyantaṃ yaḥ paśyati sa paśyati .. 27 ..


He sees who sees the Supreme Lord, remaining the same in all beings, the undying in the dying.
Read the commentary

The Supreme Lord exists, without any difference, in all living beings, from Brahma down to the unmoving object (sthavara). He is the Lord Supreme as compared with the body, senses, Manas, Buddhi, the Avyakta (the unmanifested, i.e., the causal body, the kārana-sarira, avidya) and the individual soul (Atman, Jīva). All living beings are perishable while the Supreme Lord is imperishable. Thus there is a great disparity between the Supreme Lord and the created beings. For, of all changing states of a being (bhava-vikaras), the change of state called birth is the root; all the other changes ending with destruction occur subsequently to birth. There can be no change of state subsequent to destruction, since the object itself does not exist. Attributes can exist only when the substance exists. Wherefore, the denial of the final change of state comprehends the denial of all the preceding changes as well as their effects. Thus it may be seen that the Supreme Lord is quite unlike all beings and that He is one and immutable in all. He sees (rightly) who sees the Supreme Lord as now described.

(Objection) :—The whole world sees; why this one in particular?

(Answer) :—True, the world sees; but it sees erroneously. Hence the particularisation ‘he alone sees.’ A man whose eye is affected with timira sees more moons than one; and with reference to him, he who sees one moon may be specified thus, ‘he alone sees.’ Similarly here, he who sees the one undivided Self as described above is distinguished—from those who erroneously see many distinct selfs—in the words ‘he alone sees.’ Others, though seeing, yet do not see, inasmuch as they see erroneously like those who see more moons than one.

Knowledge of the one Self leads to moksha.

To praise the Right Knowledge described above by way of stating its results the Lord proceeds as follows :