समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् |\nविनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ||१३-२८||
samaṃ sarveṣu bhūteṣu tiṣṭhantaṃ parameśvaram .\nvinaśyatsvavinaśyantaṃ yaḥ paśyati sa paśyati ||13-28||
They alone truly see, who perceive the Paramātmā (Supreme Soul) accompanying the soul in all beings, and who understand both to be imperishable in this perishable body.