Standing the same, undifferentiated, abiding, in all beings, in all living things from Brahmā to the unmoving things; whom? The supreme Lord, supreme in regard to the body, the senses, the mind, the intellect, the unmanifest and the soul; Him, standing the same in all beings. He marks the beings off as perishing, and the supreme Lord as not perishing, to show the utter unlikeness of the beings and the supreme Lord. How? Of all the modifications of being, the modification marked as birth is the root; the other modifications, coming after birth, end in destruction, and after destruction there is no further modification of being, since the thing is then absent; for it is when there is a thing that has them that qualities can be. So, by the mention of the absence of the last modification of being, all the earlier modifications are denied, together with their effects. Therefore the supreme Lord's utter unlikeness to all beings is established, and His being undifferentiated and one. He who thus sees the supreme Lord as described, he sees. Now, everyone sees; what is the purpose of the qualification? True, he sees, but he sees wrongly; so He marks it off: he alone sees. As one of dimmed sight sees many moons, and the seer of one moon, set against him, is distinguished as the one who really sees: just so here, he who sees the one, undivided Self as described is distinguished from the seers of a divided, manifold Self, as the one who really sees. The others, though seeing, do not see, since they see wrongly, like the seers of many moons. A verse is begun to praise the right vision as described by stating its fruit.

Seeing everywhere, in the bodies of god and the rest, the Lord, the self, abiding by being the owner, the support, and the governor of them, set apart from the disparate shapes of god and the rest, the same by the single form of knowledge, he does not, by the self, the mind, harm his own self; he guards it, frees it from transmigration. Then, from that seeing everywhere, by being the knower, of a form the same, he goes to the supreme goal. 'Gati' is that which is gone to; he attains the supreme thing to be gone to, the self abiding as it truly is. But he who, seeing the self everywhere as joined with the shapes of god and the rest, as disparate, harms the self, casts it into the midst of the ocean of becoming.

This is a brief sub-gloss. For a fuller reading of this verse, see Madhusūdana, Śaṅkara, or Rāmānuja above.

Madhvacharya does not comment on this verse.