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Bhagavad-gītā 13.28

समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् । विनश्यत्स्वविनश्यन्तं य: पश्यति स पश्यति ॥ २८ ॥
samaṁ sarveṣu bhūteṣu
[samam sarveshu bhooteshu]
tiṣṭhantaṁ parameśvaram
[tishthantam parameshvaram]
vinaśyatsv avinaśyantaṁ
[vinashyatsv avinashyantam]
yaḥ paśyati sa paśyati
[yah pashyati sa pashyati]
Word-for-word
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 .
Blended reading (Sanskrit + English inline)
samaṁ sarveṣu bhūteṣu
samam
equally
sarveṣu
in all
bhūteṣu
living entities
tiṣṭhantaṁ parameśvaram
tiṣṭhan tam
residing
parama - īśvaram
the Supersoul
vinaśyatsv avinaśyantaṁ
vinaśyatsu
in the destructible
avinaśyantam
not destroyed
yaḥ paśyati sa paśyati
yaḥ
anyone who
paśyati
sees
saḥ
he
paśyati
actually sees .
Important Words
  • samam — equally
    Adverb. *Equally* — not more in one being, less in another. The Supersoul does not favor sattva-dominated bodies; He stands in all alike.
  • bhūteṣu — living entities
    Locative plural — "in all beings." Paired with sarveṣu (in all). The doctrine's whole demand: *all* beings, including those one finds difficult to honor.
  • parama - īśvaram — the Supersoul (Supreme Lord)
    Compound: parama (supreme) + īśvara (controller). Not just *any* īśvara — the parama-īśvara. This is the Supersoul as God Himself, not a lesser indwelling agent.
  • vinaśyatsu — in the destructible
    Present participle locative — "in those things being destroyed." Bodies are *now* dying; the soul *now* is not. The grammar pins the contrast to the present moment.
  • avinaśyantam — not destroyed
    A- + present participle of √naś. The Supersoul is never not-being-destroyed — i.e., never destroyed. The double negative carries the eternity claim.
  • paśyati — sees
    Repeated twice in the verse: "sees ... actually sees." The first paśyati is ordinary seeing; the second is real seeing. Most so-called seeing is half-seeing.
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.
Classical Sanskrit analysis शास्त्रीय विश्लेषण
How Sanskrit scholars read this verse — split, rearranged, grammar-tagged. For the plain English distilled meaning, jump to Plain meaning below.
Auto-generated study layers — original analysis of the public-domain śloka. Review against a published edition for academic work.
Plain meaning (तात्पर्य · Tātparya)
Real seeing is recognizing one undying Lord present uniformly across all perishable bodies. The repetition 'paśyati saḥ paśyati' draws a sharp boundary: most 'seeing' is in fact mis-seeing — this alone counts.
Further notes (विवरण · Vivaraṇa)
The rhetorical 'yaḥ paśyati sa paśyati' is the verse's hammer-blow. Three features of the seen: samaṁ (equally), tiṣṭhantaṁ (abiding), avinaśyantaṁ (undestroyed). The Paramātmā is at once impartial, present, and indestructible. Vaiṣṇava reading: this is the same Lord introduced in v. 23 — upadraṣṭā, anumantā, bhartā — now being seen by the qualified disciple.
Prose order (अन्वय · Anvaya)
यः सर्वेषु भूतेषु समं तिष्ठन्तं, विनश्यत्सु अविनश्यन्तं परम-ईश्वरं पश्यति, सः (एव) पश्यति ॥
yaḥ sarveṣu bhūteṣu samaṃ tiṣṭhantaṃ, vinaśyatsu avinaśyantaṃ parama-īśvaraṃ paśyati, saḥ (eva) paśyati ||
The one who sees the Supreme Lord present equally in all beings — undestroyed amid the destroyed — he alone truly sees.
Word split (पदच्छेद · Padaccheda)
समं सर्वेषु भूतेषु तिष्ठन्तं परम-ईश्वरम् । विनश्यत्सु अविनश्यन्तं यः पश्यति सः पश्यति ॥
samaṃ sarveṣu bhūteṣu tiṣṭhantaṃ parama-īśvaram | vinaśyatsu avinaśyantaṃ yaḥ paśyati saḥ paśyati ||
Grammar (व्याकरण · Vyākaraṇa)
SanskritIASTGrammarMeaning
समम् samam सम (adj.) acc.sg. (accusative singular)m. equally / impartially
सर्वेषु sarveṣu सर्व (adj.) loc.pl. (locative plural)m. in all
भूतेषु bhūteṣu भूत (n.) loc.pl. (locative plural) beings
तिष्ठन्तम् tiṣṭhantam √स्था pres. (present)part. acc.sg. (accusative singular)m. standing / abiding
परम-ईश्वरम् parama-īśvaram परम (adj.) + ईश्वर (m.) acc.sg. (accusative singular), karmadhāraya cpd. (compound) the Supreme Lord
विनश्यत्सु vinaśyatsu वि+√नश् pres. (present)part. loc.pl. (locative plural)m. among the perishing (bodies)
अविनश्यन्तम् avinaśyantam अ + वि+√नश् pres. (present)part. acc.sg. (accusative singular)m. imperishable
यः yaḥ यद् rel.pron. (pronoun) nom.sg. (nominative singular)m. who
पश्यति paśyati √दृश् pres. (present) 3sg.par. (parasmaipada / active voice) sees
सः saḥ तद् pron. (pronoun) nom.sg. (nominative singular)m. he
Purport

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 parameśvara 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 parameśvara 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.

— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura Gauḍīya
Translation
27. One who sees the indestructible Paramātmā situated in all destructible bodies actually sees.
Commentary

One should therefore know Paramātmā. He who sees the Paramātmā situated in the destructible bodies (vinaśyatsu) of all beings, actually sees. He is an actual jñānī.

Baladeva Vidyābhūṣaṇa Gauḍīya
Translation
28. One who sees the indestructible paramātmā situated equally in all destructible bodies actually sees.
Commentary

One should see the Supreme Lord, distinct from the jīvas, but situated in the jīvas who are combined with prakṛti. He who, associating with those who know the truth, sees the outstanding quality— that the Supreme Lord, though situated with equal favor in all jīvas having bodies either moving or non-moving, is not destructible in those jīvas who experience destruction with the dissolution of their bodies (vinaśyatsu), actually sees. He is a seer of the truth. According, he sees that the Supreme Lord, being indestructible and equally favoring all, is distinct from the jīvas who are combined with prakṛti, and are subject to various destructions.

Study Notes — Gauranga Priya Dāsa
Gauranga Priya Dāsa Study
Bhakti-śāstrī Notes, ISKCON Chowpatty (2009)
Theme

One who sees the indestructible Supersoul always accompanying the indestructible individual soul

in all bodies, is the “actual seer”

Classical Ācāryas
Śrī Śaṅkarācārya Classical
Translation
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, eally, without distinction;-where?-sarvesu, in all; bhutesu, beings, all living things from Brahma to the non-moving;-he who sees Him existing eally 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, alities can exist so long as the thing alified 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:
Śrī Rāmānujācārya Classical
Translation
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 uneal 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.
Śrī Abhinavagupta Classical
Translation
13.28 Sri Abhinavagupta did not comment upon this sloka.
Swami Sivananda Classical
Translation
13.28 He sees, who sees the Supreme Lord, existing eally in all beings, the unperishing within the perishing.
Commentary

13.28 समम् eally? सर्वेषु (in) all? भूतेषु in beings? तिष्ठन्तम् existing? परमेश्वरम् the Supreme Lord? विनश्यस्तु among the perishing? अविनश्यन्तम् the unperishing? यः who? पश्यति sees? सः he? पश्यति sees.Commentary He who beholds the Supreme Lord through the inner eye of wisdom? Him Who is seated in all beings from the Creator down to the unmoving objects and Who is not destroyed even when all beings are destroyed? he is said to have realised the Self.In different kinds of fire? the heat is the same. Gold is the same in different forms of ornaments. The light from many lamps is the same. So also in all living being?s the soul is the same. The soul or the Self is uniform everywhere. The Self is the same in ants? elephants? kings? beggars? saints and rogues.The Self is indestructible all living beings are perishable. It is the Supreme Lord when compared to the body? senses? mind? intellect? the Unmanifested Nature and the individual soul.Birth is the root cause of the BhavaVikaras or the modifications? viz.? change? growth? decay and death. The other changes of state manifest themselves after the birth of the body.The Supreme Lord is one and changeless as He is birthless? decayless and deathless. He is the one common consciousness in all beings. He sees rightly who sees the Supreme Lord as now described. He is a Jivanmukta. He has knowledge of the knower of the field or the immortal Self. He is the real seer or a liberated sage.The sage alone sees properly on account of knowledge. The whole world sees erroneously on account of ignorance. He who is suffering from defective vision beholds many moons. He sees erroneously. But he who sees one moon only sees in the proper manner? correctly. Even so he who beholds the one immortal indivisible Self in all beings really sees the Truth. He alone sees. He who sees many distinct selves erroneously does not really see though he sees. He is like the man who beholds many moons. (Cf.VIII.20

Swami Gambhīrānanda Classical
Translation
13.28 He sees who sees the supreme Lord as existing eally in all beings, and as the Imperishable among the perishable.
Shri Purohit Swami Classical
Translation
13.28 He who can see the Supreme Lord in all beings, the Imperishable amidst the perishable, he it is who really sees.
Related values & verses
Related values
Tyaga (Renunciation / Letting Go)Ahimsa (Non-violence / Compassion)Daksya (Resourcefulness / Skill)Abhaya (Fearlessness)Vairagya (Detachment / Dispassion)
Related verses
BG 2.20 BG 6.29 BG 18.20 SB 11.2.45 SB 3.25.21 SB 4.7.54 CC Madhya 22.73 CC Madhya 8.274 CC Madhya 20.158 Īśa Upaniṣad 6 Kaṭha Upaniṣad 1.2.22
Related lectures
Personal Guidance
He who sees the Supersoul equally present in all beings, undestroyed in the destroyed — he sees truly.
Practical Applications
  • Cultivate the seeing of equal Supersoul presence.
  • Don't apply this only when convenient.
  • Use it as the lens for difficult relationships.
Reflection Questions
  • In whom do I struggle to see the Supersoul?
  • What practice would aid that seeing?
Analogy

When the city is burning, the air above it is not burned. The Supersoul stands so above the body's destruction — present in it, untouched by it. To see this — to see the body dying and the Supersoul not — is to see at last with the right eye. All other sight is half-sight.

Stories
Vidura instructs Dhṛtarāṣṭra

When the Pāṇḍavas had been killed (as Dhṛtarāṣṭra heard from his ministers), the blind king mourned for his sons too — knowing the war was his own making. Vidura came and taught him: the body falls, but the soul cannot fall. The Supersoul in every chest is untouched by the destruction of the chest.

The Mahābhārata records the slow turning of Dhṛtarāṣṭra's heart through Vidura's repeated instruction in this very principle. Equal-vision begins with the recognition that what truly *is* in another cannot be killed.

📝 My note

Source: vedabase.io

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