samaḿ sarveṣu bhūteṣu
yaḥ paśyati sa paśyati
Translation of Bhagavad Gita 13.28
One who sees the Supersoul accompanying the individual soul in all bodies, and who understands that neither the soul nor the Supersoul within the destructible body is ever destroyed, actually sees.
Commentary by Sri A.C. Bhaktivedanta Swami Prabhupada of Gaudiya Sampradaya:
Anyone who by good association can see three things combined together—the body, the proprietor of the body, or individual soul, and the friend of the individual soul—is actually in knowledge. Unless one has the association of a real knower of spiritual subjects, one cannot see these three things. Those who do not have such association are ignorant; they simply see the body, and they think that when the body is destroyed everything is finished. But actually it is not so. After the destruction of the body, both the soul and the Supersoul exist, and they go on eternally in many various moving and nonmoving forms. The Sanskrit word paramesvara is sometimes translated as “the individual soul” because the soul is the master of the body and after the destruction of the body he transfers to another form. In that way he is master. But there are others who interpret this paramesvara to be the Supersoul. In either case, both the Supersoul and the individual soul continue. They are not destroyed. One who can see in this way can actually see what is happening.
Commentary by Sri Vishvanatha Chakravarthi Thakur of Gaudiya Sampradaya:
One should therefore know paramatma in this way. He who sees the paramatma situated in the destructible bodies (vinasyatsu) of all beings, actually sees. He is an actual jnani.
Commentary by Sri Ramanuja of Sri Sampradaya:
13.28 He who sees the Atman as It really is — he is the one who sees the Atman as a distinct entity in all embodied beings that are composed of Prakrti and Purusa, even in bodies of diverse nature of gods, men etc. The true seer is one who sees the Atman as the supreme ruler in all these bodies as the imperishable self, though the bodies are subject to destruction. Conversely the purport is that he who sees the Atman, only as characterised by the unequal forms of the bodies as men, gods etc., and as possessed of birth, death etc. — such a person is perpetually caught up in transmigratory existence.
Commentary by Sri Sridhara Swami of Rudra Sampradaya:
Having previously declared that transmigratory existence arises due to lack of proper discrimination between spirit and matter. Lord Krishna now instructs the difference between the atma or immortal soul and prakriti the material substratum pervading physical existence, which by knowing has the potency to terminate samsara or the perpetual cycle of birth and death. He reveals that one who sees the Supreme Lord in His manifestation of paramatma the Supreme Soul existing equally within all jivas or embodied beings and everything inanimate as the brahman or spiritual substratum pervading all existence. Such a person understands that no jiva actually perishes when the body perishes as every atma is eternal. Such an enlightened seeing equally perfectly perceives the actual truth of reality which others are incapable of recognising.
Commentary by Sri Madhvacharya of Brahma Sampradaya:
Sri Madhvacharya did not comment on this sloka.
Commentary by Sri Keshava Kashmiri of Kumara Sampradaya:
Having clarified the reality that all jivas or embodied beings entering into material existence is caused by the combination of spirit and matter. Now Lord Krishna confirms that one who sees the Supreme Lord as paramatma the Supreme Soul situated equally sarvesu bhutesu within all living entities within all species of life and who can perceive the Supreme Lord existing through the brahman or spiritual substratum pervading all existence, also in perishable matter. Such a person is one who actually perceives reality.
Commentary by Sri Adi Shankaracharya of Advaita Sampradaya:
13.28 Sah, he; pasyati, sees; yah, who; pasyati, sees;-whom?-parameswaram, the supreme Lord-the Lord who is supreme as compared with the body, organs, mind, intellect, the Unmanifest and the individual soul; as tisthantam, existing, having His presence; samam, equally, without distinction;-where?-sarvesu, in all; bhutesu, beings, all living things from Brahma to the non-moving;-he who sees Him existing equally in all living things. The Lord specifies them by the word vinasyatsu, among the perishable; and He also specifies Him, the supreme Lord, by the word avinasyantam, the Imperishable. This is meant for showing the absolute difference between the living things and God. How? For, all the modifications [See note 3 on p.38.-Tr.] of an existing thing have as their root that modification of an existing thing described as birth. All other modifications of existing things that follow birth end with destruction. After destruction there is no modification of an existing thing, because the object itself becomes nonexistent. Indeed, qualities can exist so long as the thing qualified exists. Therefore, by the reiteration of the absence of the last modification of an existing thing, all its preceding modifications become negated along with their effects. Hence it is established that the supreme Lord is very greatly different from all beings, and is also Unconditioned [Free from all modifications that things are subject to.] and One. He sees who thus sees the supreme Lord as described. Objection: Is it not that all poeple see? What is the need of specification? Reply: True, they see; but they see contrarily! Hence the Lord specifies, ‘He alone sees’. As in comparison with one who, suffering from the (eye) disease called Timira, sees many moons, the person who sees one moon is distingusihed by saying, ‘He alone sees,’ similarly, here as well, the man who sees the one undivided Self as described above is distinguished from those who contrarily see many and differentiated selves, by saying ‘He alone sees’. Others, though seeing, do not see because they see contrarily like the person who sees many moons. This is the meaning. The obove-described true knowledge has to be praised by stating its result. Hence the verse begins:
Commentary by Sri Abhinavagupta of Kaula Tantra Sampradaya:
13.28 Sri Abhinavagupta did not comment upon this sloka.
Sanskrit Shloka Without Transliteration Marks:
samam sarvesu bhutesu
yah pasyati sa pasyati
Sanskrit to English Word for Word Meanings:
samam — equally; sarveṣu — in all; bhūteṣu — living entities; tiṣṭhan tam — residing; parama-īśvaram — the Supersoul; vinaśyatsu — in the destructible; avinaśyantam — not destroyed; yaḥ — anyone who; paśyati — sees; saḥ — he; paśyati — actually sees.