Lord Krishna specifies that among the different yogis or those perfecting the science of the individual consciousness attaining communion with the ultimate consciousness, those who worship the Supreme Lord and who are compassionate to all living entities are the most exalted. Such a yogi who empathises with all living entities regarding them as oneself and by this vision wishes only the best for all created beings.

Lord Krishna here explains equal vision differently then He did in previous verses.

Now begins the summation.

Those who are devotees of the Supreme Lord treat everyone as they would treat themselves.

One even more advanced in yoga or the science of the individual consciousness attaining communion with the ultimate consciousness by dhyana or meditation realises the intrinsic uniqueness and sublime sameness of all atma's or souls as having the nature of omniscience and omnipresence although residing in unlimited variegated physical and subtle bodies. Fully comprehending that the atma has no connection with material nature the yogi looks upon all dualities such as happiness and affliction like one is the same as the other and this applies whether circumstances befall unto such a yogi or befall unto others such as the happiness of an infant being born or the affliction of a parent dying. This means it is one and the same for such a yogi regarding their own offspring and parents as it is regarding other peoples offspring and parents. Such a yogi who is so far advanced as to regard both happiness and affliction equally with the same sublime indifference is qualified to be known as the best of yogi's.

Now Lord Krishna speaks of the most exalted yogi's who perceiving the atma in all created beings view them as non-different from himself. Just as a person does not like to create difficulties for themselves and at all times wishes the best for themselves. In the same way such a yogi does not want difficulties created for any being and at all times wishes the best for all beings. Such a yogi is completely free from passion and desire and is the most exalted of all yogi's. All persons due to their previous actions are caught in the current of reactions of merits and demerits that create obstacles in achieving communion with the Supreme Lord. Those whose knowledge is veiled by nescience birth after birth since time immemorial have no idea that the highest goal of human existence is first atma tattva or realisation of the soul within the etheric heart and second the perception of the atma or soul in all created beings and the ultimate unity of all created beings. This unity is absolute inseparable unity with the Supreme Lord.

By chance a fortunate individual receives the unconditional mercy of the Supreme Lord, reflects on the purpose of human existence and gaining the association of pious people comes into contact with a qualified spiritual preceptor and following their instructions concerning realisation of the atma and the path to moksa or liberation from the material existence they purify their mind and very existence. Then such a person engages themselves wholeheartedly in the practice of meditation which culminates into realisation of the embodied self being the atma or soul and paramatma the Supreme Soul both residing within the etheric heart. From this time on one only experiences the actions dictated by destiny and until all past accumulated reactions are finished. One comprehends that both happiness and unhappiness are temporary and caused by merits and demerits from past actions and present obstacles on the path to moksa or liberation to the Supreme Lord. Just as those fettered in golden chains or iron chains are both in bondage and each feel the same type of relief when released and freed. So in the same way the pleasure one receives causing obstacles due to merits and the pain one receives causing obstacles due to demerits both have the same effect of relief when they are finally exhausted and a person is set free by achieving moksa. This mentality one applies also to all created beings because one sees everything with the same equal vision as one perceives themselves.