समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् |
विनश्यत्स्वविनश्यन्तं य: पश्यति स पश्यति || 28||
samaṁ sarveṣhu bhūteṣhu tiṣhṭhantaṁ parameśhvaram
vinaśhyatsv avinaśhyantaṁ yaḥ paśhyati sa paśhyati
samam—equally; sarveṣhu—in all; bhūteṣhu—beings; tiṣhṭhan-tam—accompanying; parama-īśhvaram—Supreme Soul; vinaśhyatsu—amongst the perishable; avinaśhyantam—the imperishable; yaḥ—who; paśhyati—see; saḥ—they; paśhyati—perceive
Translation:
He who sees the Supreme Lord abiding alike in all beings, and not perishing when they perish— verily he alone sees.
Commentary:
Paramatma is present in all beings equally. It is not that He is more present in some and less present in others. He is like the string inside a garland of flowers.
The supreme Lord is present in all equally.
avinasyantam: The vehicles of the body, Prana, mind etc., perish at the time of death. But Atma, the Lord is indestructible. He exists. It is clear that the whole of the objective world perishes and the Drik, Atma, the Lord alone is eternal. Therefore to let go of the bond of attachment to the perishable things, and to strengthen the firm hold of the Lord, is the duty of all thoughtful men.
yah pasyati sa pasyati: The physical eyes are formed to see material things only. They cannot see any thing more. But the vision of the seer goes deeper and discovers the eternal principle of life, the Supreme Lord, in the midst of the destruction of phenomenal nature. It is the eye of Knowledge that sees Atma, the Lord. He alone sees, because he sees the truth. All others, though having eyes, do not see the truth whatever their power and position, wealth and beauty may be. So, the aspirants should open the inner eye of knowledge, see the truth and become fearless of death. They would realise that what is perishing is only the body, and the Lord, Atma is Eternal, pure and perfect. This knowledge alone saves man from the terrors of death.
One day the swami Vivekananda came downstairs and sat on the canvas cot under the mango tree in the courtyard, facing west, as he often did. His eyes were luminous; his whole frame seemed alive with some strange spiritual consciousness. Pointing to the sannyasins and brahmacharins about him, he exclaimed [to Sharat Chandra]:
And where will you go to seek Brahman? He is immanent in all beings. Here, here is the visible Brahman! Shame on those who, disregarding the visible Brahman, set their minds on other things! Here is the Brahman before you as tangible as a fruit in your hand! Can’t you see! Here — here — here is the Brahman!” He spoke these words in such an inspiring way, that over all present there came the peace and insight of deep meditation. They stood like marble statues, so motionless and hushed in silence had they become! Swami Premananda, after his bath in the Ganges, was on his way to the shrine for worship. Hearing the words of his brother monk he fell into a state of ecstasy and became motionless. After a quarter of an hour the swami said to him, “Now go for worship.” Then only did Premananda regain normal consciousness. That scene was unforgettable. Everyone in the monastery was struck with amazement at the power of the beloved Leader who, with a word, could raise the minds of all present to the heights of the transcendental realm …
Source: Vivekananda: East Meets West (a Pictorial Biography), by Swami Chetanananda
Ch IX “I Shall Never See Forty”, p 157
Question: Where is Paramatma?
Answer: In all beings.
Question: How?
Answer: Equally in all beings.
Question: What is the nature of the body etc., ?
Answer: The body, Prana and mind are subject to death.
Question: What is the nature of Atma?
Answer: It is Immortal; Though the body and other vehicles die, it exists.
Question: Who is the real seer?
Answer: Who knows that Atma exists, in the midst of the perishing phenomenal world, he is the real seer, because he has opened the eye of Knowledge.
Bhagavad Gita: Chapter 13 
(35 Verses)
