BG 13.28

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

— vedicscriptures · exposition · source ↗

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.

— vedicscriptures · exposition · source ↗