samam pasyati yo ’rjuna
sukham va yadi va duhkham
sa yogi paramo matah
He is a perfect yogi who, by comparison to his own self, sees the true equality of all beings, in both their happiness and their distress, O Arjuna!
Commentary by Srila Prabhupada
One who is Krishna conscious is a perfect yogi; he is aware of everyone’s happiness and distress by dint of his own personal experience. The cause of the distress of a living entity is forgetfulness of his relationship with God. And the cause of happiness is knowing Krishna to be the supreme enjoyer of all the activities of the human being, the proprietor of all lands and planets, and the sincerest friend of all living entities. The perfect yogi knows that the living being who is conditioned by the modes of material nature is subjected to the threefold material miseries due to forgetfulness of his relationship with Krishna. And because one in Krishna consciousness is happy, he tries to distribute the knowledge of Krishna everywhere. Since the perfect yogi tries to broadcast the importance of becoming Krishna conscious, he is the best philanthropist in the world, and he is the dearest servitor of the Lord. Na ca tasman manusyesu kascin me priya-krttamah (Bg. 18.69). In other words, a devotee of the Lord always looks to the welfare of all living entities, and in this way he is factually the friend of everyone. He is the best yogi because he does not desire perfection in yoga for his personal benefit, but tries for others also. He does not envy his fellow living entities. Here is a contrast between a pure devotee of the Lord and a yogi interested only in his personal elevation. The yogi who has withdrawn to a secluded place in order to meditate perfectly may not be as perfect as a devotee who is trying his best to turn every man toward Krishna consciousness.
Commentary by Sri Visvanatha Cakravarti Thakur
Moreover, it has been stated that even the yogi at the stage of sadhana should have equal vision everywhere. This verse explains the most important type of equal vision. He sees what is good for himself and what is bad for himself as equally applicable to all others; he desires happiness for all others, and does not desire suffering for anyone. That yogi I consider the best.