BG 13.27
समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् ।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥
samaṁ sarveṣu bhūteṣu tiṣṭhantaṁ parameśvaram
vinaśyatsv avinaśyantaṁ yaḥ paśyati sa paśyati
vinaśyatsv avinaśyantaṁ yaḥ paśyati sa paśyati
Word-for-word meanings
yaḥ — one who; paśyati — sees; parama-īśvaram — the Supreme Regulator; samam — as equally; tiṣṭhantam — situated; sarveṣu — in all; bhūteṣu — living beings; avinaśyantam — [and] as the imperishable; vinaśyatsu — within the perishable; saḥ — he; paśyati — actually sees.
Translation
One who sees the Supreme Regulator as equally situated in all living beings and as the imperishable within the perishable actually sees.