BG 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.

13.28. Whosoever perceives the Supreme Lord as abiding and as non-perishing in all beings alike, while they perish - he perceives properly.

13.28 He who can see the Supreme Lord in all beings, the Imperishable amidst the perishable, he it is who really sees.

13.28 Sri Abhinavagupta did not comment upon this sloka.

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.

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:

13.28 Who sees the supreme ruler dwelling alike in all bodies and nevr perishing when they perish, he sees indeed.

13.28 He sees who sees the supreme Lord as existing eally in all beings, and as the Imperishable among the perishable.