samam pashyanhi sarvatra samavasthitameeshvaram |
na hinastyaatmanaatmaanam tato yaati paraam gatim || 28 ||

For, he who sees Ishvara established equally everywhere, does not kill his self by his own self. That is why he attains the supreme state.
samam : equal
pashyan : he who sees
hi :for
sarvatra : everywhere
samavasthitam : established equally
eeshvaram : Ishvara
na : not
hinasti : kill
aatmanaa : his self
aatmaanam : by his own self
tataha : that is why
yaati : attains
paraam : supreme
gatim : state
Shri Krishna explains the result of developing an equanimous vision in this shloka. He says that one who sees Ishvara residing equally in everything and everyone, including himself, does not harm or kill his self by his own self. He says that we commit a kind of suicide whenever we do not focus on the imperishable and give too much importance to the perishable. We would very rarely get the urge to commit suicide. So how does this happen?
Whenever our body’s weight increases or decreases, we say “I am fat, I am thin”. Whenever our body falls ill and recovers, we say “I am sick, I am healthy”. Whenever our body is injured and healed, we say “I am injured, I am healed”. We taken on changes that happen to a mass of flesh and bones as our own changes. By repeatedly taking on this identification to the body due to ignorance of our true nature, we get stuck in an endless cycle of desire, action, birth and death. This entry into the cycle of birth and death is referred to as “killing of one’s self by one’s own self”.
Shri Krishna says that we need to develop samadarshanam, the vision of seeing the imperishable Ishvara in the perishable world. We need to stop identifying with the body, which is not ours to begin with. It belongs to the five elements that make up the universe, and will go back to them when it has run its course. We should identify with Ishvara who exists equally in us and in other beings. When we recognize that the Ishvara in us is the same Ishvara in everyone, we will attain the most supreme, the most pure state of Ishvara which is the state of brahman, the eternal essence. The instant we realize our identity with brahman, we attain liberation or moksha.
We have seen how to attach ourselves to Ishvara, how to identify ourselves with Ishvara in these shlokas. We also need to detach ourselves from Prakriti. We shall see how to do this in the next two shlokas.