Link to purport by A C Bhaktivedanta Swami Srila Prabhupada

Transcript of Bhakti-Shastri class on this verse by Chaitanya Charan

Next verse talks about the result of this equal vision

Bg 13.28

samaṁ sarveṣu bhūteṣu
tiṣṭhantaṁ parameśvaram
vinaśyatsv avinaśyantaṁ
yaḥ paśyati sa paśyati

Synonyms: 

samam — equally; sarveṣu — in all; bhūteṣu — living entities; tiṣṭhan tam — residing; parama–īśvaram — the Supersoul; vinaśyatsu — in the destructible; avinaśyantam — not destroyed; yaḥ — anyone who; paśyati — sees; saḥ — he; paśyati — actually sees.

Translation: 

One who sees the Supersoul accompanying the individual soul in all bodies, and who understands that neither the soul nor the Supersoul within the destructible body is ever destroyed, actually sees.

 

samaṁ, is equally

sarveṣu bhūteṣu, one who sees all living beings equally

tiṣṭhantaṁ parameśvaram, one sees the parameśvaram, the Ishwara who is Parama

Acharyas has explained what referred here in different ways, Srila Prabhupada mentioned  that parameśvara refers to Superme Lord and Jiva, because Parama also means transcendental. Like Para and Apara.

So they see that Transcendental Lord is situated in all living being and they see themselves as transcendental. 

Arjuna was concerned about his relatives so

vinaśyatsv avinaśyantaṁ, you should see that they are not the bodies they are the souls. 

yaḥ paśyati sa paśyati, one who sees like this are the true seer.

End of transcription.