samam pasyan hi sarvatra
samavasthitam ishvaram
na hinasty atmanatmanam
tato yati param gatim

"One who sees the Supersoul equally present everywhere, in every living being, does not degrade himself by his mind. Thus he approaches the transcendental destination."

Na hinasty = [he] does not harm, atmana = by mind, atmanam = to the soul. That is he does not harm the atman or soul by samsaram. Not only that, param gatim = the supreme place or passage, tato yati = [he] attains that. He does not struggle again in samsaram and so he does not harm the soul. He attains atman sakshatkaram and experiences atmanubhavam. He relinquishes samsaram and so does not have rebirth and suffer. This is attained by that person, who sees the atman in every living being is same. Sarvatra = everywhere, that is irrespective of the species like Devas, humans, movables and non-movables, etc. Samavasthitam = living same or equal, ishvaram = leader or commander, that is atman. Every atman is the commander of the body it is residing. The Lord is the commander for all the bodies, while individual atman is the commander for the individual body it is residing. Here, in this sloka, ishvara denotes atman in a body and not the Lord. This atman could reside in any body, irrespective of the species, and is same as any other atman in any other body. Atman's swaroopa and swabhava - appearance and characteristic- are identical with those of any other atman. Such a person, who sees atman and body are different and who sees all atman are identical, does not harm his atman by mind. Mind is our companion. He could be freindly or be an enemy. This depends on our thoughts. Let us consider A as a person. If A thinks he is A and he has these physical measurements and these qualities; then A thinks A's body and mind are one. This way A's mind does harm to A. If A thinks that atman and body are different and thinks that atman in any body is same, A's mind is freindly and does not harm A. Here harm is samsaram. By not doing harm means, prevents sufferings in samsaram. By misunderstanding atman and body are same, mind does harm to the body. It is like wrongly understsnding the question and answeing in an examination. The result will, naturally, be bad. Similarly, by wrongly understanding atman and body are one and the same, result will be bad. That is continuing in the birth-death cycle. A person, let us say A, declaring himself as A, everytime, confuses the unintelligent body and his intelligent soul as one. It is as good as calling himself a fool. But this is repeated by all without any thinking. But a person who sees the difference between body and soul and who sees souls in all living bodies as same, attains atman prapti or enlightenment and reaches the supreme path. He has no more rebirths. Vivekam is the requirement for attaining this.