The Blessed Lord said, “samam sarvesu bhutesu
yah pasyati sa pasyati – He sees who sees the Supreme Lord as existing equally in all the beings and as the Imperishable among the perishable.
samam pasyan hi sarvatra
na hinasty atmanatmanam
tato yati param gatim – Since by seeing equally God who is present alike everywhere, he does not injure the Self by the Self, therefore he attains the Supreme Goal.
prakrtyaiva ca karmani
yah pasyati tathatmanam
akartaram sa pasyati – And he who sees actions as being done in various ways by Nature itself, and also the Self as the non-agent, – he sees.
tata eva ca vistaram
brahma sampadyate tada – When one realizes that the state of diversity of living things is rooted in the One, and their manifestation is also from THAT, then one becomes identified with Brahman.
sarira-stho ‘pi kaunteya
na karoti na lipyate – Being without beginning and without qualities, O son of Kunti, this Immutable Supreme Self does not act, nor is IT affected by action or the result of any action, although existing in the body.
yatha sarva-gatam sauksmyad
tathatma nopalipyate – As the all-pervading space is not defiled because of its subtlety similarly the Self present everywhere in the body is not defiled.
yatha prakasayaty ekah
krtsnam lokam imam ravih
ksetram ksetri tatha krtsnam
prakasayati bharata – As the single sun illumines this whole world, similarly, O descendant of the Bharata dynasty, ksetri – Knower of the field namely the Supreme Self illumines the whole field.
ye vidur yanti te param – Those who know thus through the jnāna-caksusā, eye of wisdom, the distinction between the field and the Knower of the field – ksetra-kestrajnayoh, and the annihilation of the Matrix of beings – prakrti-moksam, – they reach the Supreme.
[Chapter 13, Slokas 13.27 – 13.34]
Lord Krishna in the final verses of the Thirteen Chapter reveals that one who is possessed with jnāna–caksusā – the eye of wisdom that can be bestowed only by the Lord, is one, who is devoted to the Lord at all times, spends all the time in contemplation and thinking and adoring the Lord, is steadfast on the Supreme Goal, remains content in the bliss of the Self and remains immersed and absorbed in the Supreme Self and then through the knowledge, understanding, realization and experience of the Supreme Self bestowed by the Lord, he sees the Immutable Supreme Self as existing equally within, outside and all-pervading and as existing equally in all the beings.
Therefore, with this jnāna-caksusā – eye of wisdom, he sees the Supreme Self as the Imperishable among perishables, sees that actions are done by Nature and the Self is the non-agent and thereby unaffected by action and results of actions acting as a Witness, sees the diversity of manifestations emerging from the Supreme Self and their sustenance and inevitable annihilation in that One, and, thus realizes the distinction between the field and Knower of the field and reaches the Supreme.