samam sarveshu bhutesu
tisthantam paramesvaram
vinasyatsv avinasyantam
yah pasyati sa pasyati

"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."

Ya pasyati = [he] who sees, sa pasyati = he sees. It should be understood here that he who sees it in this way, sees the truth. We have to see in the angle, that which is to be seen. That is called as seeing here. Such a person sees that atman is different from body. How he has to see? is being told by the Lord. Sarveshu = in all or every, bhutesu = living beings, tishtantam = established, parameswaram = the supreme leader [as told earlier this word denotes jeevatman and not the usual Lord, as atman rules any body. Atman is superior to body, organs and mind]. Samam = equal [in all living beings]. This person regards all atman in all living beings, is same. There is no difference among atman in various living beings. Even though there are infinite atman, their nature and appearance [swabhava and swaroopa स्वाभाव, स्वरूप] are the same. How is it possible? An atman in an elephant's body does what an elephant does; and in human body, it behaves like any human being! Then how atman can be same? An atman resides in a body due to Karma, and undergoes the change appropriate to that body. But if we can see atman separately from the body, then all atman are identical. We can see variety of cows, each having different color and size. But the milk yielded by all of them, are identically, white in color! Similarly, though each atman is residing in different bodies, atman remains identical in all living beings. Atman is seen different only when seen with a body; but if we can see it different and separate from a body, it is same in all living beings. By such separation, one understands that the body differs from living being to living being, it is destroyable, it is commanded by atman, it is supported by atman, etc. That person understands atman is the commander, supporter, everlasting, identical in all living beings, etc. This knowledge is vivekam. But a doubt may arise that along with body, atman also is destroyed after death. To answer this we have to see our own growth from childhood. We were born as infants, then small boy or girl, then youth, then middle aged and then old person. In the old age, we think of our childhood days and feel we are not able to be active like that. We see here that while body has changed from youth to old age, atman represented by 'I' in everyone of us, remains the same! This 'I' does not change with time, like the body has changed! So atman inside does not undergo changes. Similarly, after death, atman enters another body and remains the same. Vinasyatsu = in destroyable [body], avinasyantam = everlasting [atman], he who sees in the right perception, sees the truth. Thus everlasting atman is inside destroyable body. In variety of bodies the atman is same without any difference. Our Karma has bonded these two and so we are under an illusion. Anyone going to Ganges on pilgrimage, brings Ganges water. It is considered sacred. Whether Ganges water is brought in copper vessel or silver pot or in golden pot, its sanctity does not vary from vessel to vessel. Atman is like Ganges water. Its characteristic remains same in every body it is resident.