Evidence of the minds friendliness is elucidated now by Lord Krishna. Freedom from all dualities such as heat and cold, praise and ridicule, joy and grief. Continuously poised and serene within meditating on the atma or soul. Another interpretation is that the awakened individual soul has attained communion with the ultimate soul establishing it in his heart.

When the mind is well governed and under control, when it is incapable of being affected by the dualities such as heat and cold, joy and grief, praise and ridicule, when in equanimity it has become completely tranquil and equipoised; at that time the exalted atma or eternal soul can be realised within. The word samahitah means situated in samadhi or deep meditation and denotes that atma or soul has been realised in its true transcendental essence. Lord Krishna uses the word paramatma meaning in this instance parama or exalted and atma or soul and refers to the individual soul and not the Supreme Soul as normally assumed. Designating the individual soul in this way is to show special deference to one who is endowed with the aforementioned quality of being situated deep in meditation enough to perceive and realise the eternal and transcendental sublime atma.

After previously describing that a person who has conquered their mind is there own best friend and after explaining the special qualities possessed by one who has climbed the heights and is detached from sense impulses. Lord Krishna now refers to the person who has traversed successfully the path of yoga or the science of the individual consciousness attaining communion with the ultimate consciousness and has become firmly established in their spiritual nature. Such a person has transcended all dualities such as cold and heat, happiness and distress, honour and dishonour. Such persons are serene and peaceful in all situations because they are established in spiritual knowledge from the Vedic scriptures