He sees his own Self abiding in all beings, and all beings, from Brahmā down to a clump of grass, abiding in the Self and gone into oneness with it: the yogin whose self is yoked, whose inner instrument is composed. He is of equal vision everywhere: in all beings, however unequal, from Brahmā to the unmoving things, his vision, his knowledge, is of the one undifferentiated thing, the oneness of Brahman and the Self. The fruit of this vision of the oneness of the Self is now stated.

Since his own self and the other beings, in their own nature as set apart from matter, are alike in having knowledge for their single form, and since disparity belongs to matter, the man whose self is joined with the discipline, seeing alike, by their having knowledge for their single form, in all the selves set apart from matter, sees his own self abiding in all beings and all beings in his own self. He sees his own self as of the same form as all beings, and all beings as of the same form as his own self. This is the meaning. When one self is seen, since all the self-substance is the same as it, all the self-substance is seen. This is shown by the words 'seeing alike everywhere', by the restatement 'this discipline that you have declared as sameness', and by the words 'Brahman is faultless and the same'.

Krishna states what is to be meditated on, with 'standing in all beings'. He sees the Self, the supreme Lord, standing in all beings, and all beings standing in the self, that is, in the supreme Lord; and he sees that supreme Lord as the same, by His lordship and the rest, in the four-faced Brahma, in a blade of grass, and in all between. So it is said, 'he saw the Self, the Lord, abiding in all beings, and all beings in the Lord, the Self too' (Bhagavata 3.24.46), and 'the supreme Lord standing the same in all beings'.