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