brahmane gavi hastini
suni caiva sva-pake ca
The humble sages, by virtue of true knowledge, see with equal vision a learned and gentle brahmana, a cow, an elephant, a dog and a dog-eater [outcaste].
Commentary by Srila Prabhupada
A Krishna conscious person does not make any distinction between species or castes. The brahmana and the outcaste may be different from the social point of view, or a dog, a cow, and an elephant may be different from the point of view of species, but these differences of body are meaningless from the viewpoint of a learned transcendentalist. This is due to their relationship to the Supreme, for the Supreme Lord, by His plenary portion as Paramatma, is present in everyone’s heart. Such an understanding of the Supreme is real knowledge. As far as the bodies are concerned in different castes or different species of life, the Lord is equally kind to everyone because He treats every living being as a friend yet maintains Himself as Paramatma regardless of the circumstances of the living entities. The Lord as Paramatma is present both in the outcaste and in the brahmana, although the body of a brahmana and that of an outcaste are not the same. The bodies are material productions of different modes of material nature, but the soul and the Supersoul within the body are of the same spiritual quality. The similarity in the quality of the soul and the Supersoul, however, does not make them equal in quantity, for the individual soul is present only in that particular body whereas the Paramatma is present in each and every body. A Kṛṣṇa conscious person has full knowledge of this, and therefore he is truly learned and has equal vision. The similar characteristics of the soul and Supersoul are that they are both conscious, eternal and blissful. But the difference is that the individual soul is conscious within the limited jurisdiction of the body whereas the Supersoul is conscious of all bodies. The Supersoul is present in all bodies without distinction.
Commentary by Sri Visvanatha Cakravarti Thakur
Those who are beyond the gunas have no desire to see any object made of the gunas in comparative terms of better or worse. They have equal intelligence. They do not see those in the mode of sattva such as brahmanas and cows, those in the mode of passion such as the elephant and those in the mode of ignorance such as dogs and dog eaters as superior or inferior. Being learned, they see equally. Equally (sama) means that they are beyond the gunas, so they do not see the particular distinctions due to the gunas. They have the ability to see only brahman which is beyond the gunas.