aatmaopamyena sarvatra samam pashyati yorjuna |
sukham vaayadivaa dukham sa yogi paramo mathaha || 32 ||

By comparing himself to everything, one who sees the same, O Arjuna, whether in joy or in sorrow, such a yogi is considered supreme.
aatmaopamyena : by comparing himself to
sarvatra : everything
samam : same
pashyati : see
yaha : one who
arjuna : O Arjuna
sukham : joy
vaa : in
yadi : whether
vaa : or in
dukham : sorrow
saha : such a
yogi : yogi
parami : supreme
mathaha : is considered
In this shloka, Shri Krishna concludes his discourse on the topic of meditation. He also summarizes the entire topic of meditation. He says that one who sees himself in others, and thus experiences their joys and sorrows, becomes a yogi or meditator of the highest caliber.
This is a simple, straightforward and practical teaching that is central tenet of most religions: “do unto others as you would have them do unto you.” Shri Krishna echoes that golden rule in this shloka. He says that the perfected meditator sees no difference between himself and other beings, just like we do not see differences between our left and right hand, or other parts of the body.
If the meditator sees no difference between himself and other beings, then any negative emotions such as jealousy, hatred, greed and anger go away. When one cannot get angry at one’s right hand or left leg, how one get angry with anyone or anything if all are part of the same “being”? In other words, the meditator “puts himself in the other person’s shoes”. He experiences joy when others are happy. He experiences sorrow when others feel sad.
Moreover, one who obtains such a vision will never hurt anyone else physically, mentally or verbally. Such an attitude of non-violence or ahimsa comes naturally to a meditator, since meditation is next to impossible for a person that harbours any kind of hatred or negative emotion towards anyone.
With this shloka, Shri Krishna concludes the topic of meditation. But the chapter is not over yet. In the next shloka, Arjuna raises a doubt that many of us would agree with.