Why is such an enlightened person said to see saman or equally? This is being explained by Lord Krishna. By seeing the resplendent Supreme Lord everywhere, within oneself, within all beings and within all things; one does not perform any activity that will degrade the atma or immortal soul of themselves nor degrade the atma of others. This means they have recognised the Supreme Being within all beings and does not deny through capriciousness or ignorance the presence of paramatma or the Supreme immortal soul whose very nature is sat or eternal existence, cit or unlimited consciouness and ananda never ending bliss. Such an enlightened being is qualified to achieve moksa or liberation from material existence and attain the eternal spiritual worlds which are param gati the supreme destination. But one who is unable to see equally in this manner erroneously looks upon their physical body as being the same as the atma thinking that when the physical body perishes the atma perishes with it and thus mistakenly sentence the to atma to be non-existent. The Isa Upanisad, verse III beginning asurya nama te loka andhena meaning: The demoniac and the demons degrade the atma, totally ignorant of its eternal divine nature and are forced to enter the dark, gloomy hellish worlds in their next life.

Lord Krishna is explaining that one who perceives and recognises the Supreme Being in every being is one who actually sees reality. The jiva or embodied being practically witnesses death and destruction in material existence everyday along with its associated misery. The Padma Purana states that as a form of misery the jiva sees itself; yet devoid of misery is the Supreme Lord residing within every jiva equally from Brahma the highest material being down to an ant. The Supreme Lord expansion as paramatma or the Supreme Soul within all jivas throughout all dimensions of creation does not diminish or degrade His transcendental position whatsoever, whether abiding in a demigod, human, animal etc. Perceiving the reality of the Supreme Lord in this way one is not subject to illusion.

The Supreme Lord Krishna is known as isvara is residing saman equally sarvatra within all beings. This includes demigods, humans, animals, etc. The word pasyati here meaning perceives denotes that the atma or immortal soul is recognised wherever it may abide. By thus comprehending the actual nature of the atma one never degrades themselves and na hinasti never causes harm to oneself. Contrarily if one insists on identifying the atma in the same way as the physical body in the differentiating light of unlimited bodily forms one injures and degrades their eternal self. This understanding saves one from acquiring karma or reactions to actions which is the main cause of confinement to samsara or the perpetual cycle of birth and death. By gaining this basic realisation one achieves the goal of atma- tattva or soul realisation and then becomes eligible for param gatim the supreme destination and highest attainment.

Lord Krishna now presents the results of the afore stated realisations that of perceiving the Supreme Lord present within all bodies demigod, human, animal, etc. and His imperishable nature present everywhere. Such a jiva or embodied being na hinasti never degrades atmanam their immortal soul by being attached to material desire and prolonging their imprisonment in material existence. The essence is one who sees created beings separate from the Supreme Lord and separate from themselves will be compelled to revolve in samsara the perpetual cycle of birth and death in the material existence and continue to perform sinful and degraded activities that keeps them shackled permanently in the prison of material existence. This is corroborated by Sakuntala's statement in Moksa Dharma that: Such a one who has not realised the atma or immortal soul inherent within all beings; what sinful activity did such a cheater of themselves deign not to commit? The Isa Upanisad, verse III reveals the resultant consequence due to the greatest ignorance for those that degrade their own atma and the soul of others living entities by engaging in evil activities of unrighteousness beginning: asurya nama te loka andhena meaning such sinful demons oblivious of their inherent divine nature enter the dark, gloomy hellish planets when their life has ended.