B.G 5.18, 19 and 20
विद्याविनयसम्पन्ने ब्राह्मणे गवि हस्तिनि। शुनि चैव श्वपाके च पण्डिताः समदर्शिनः ॥१८॥
vidyāvinayasampanne brāhmaṇe gavi hastini। śuni caiva śvapāke ca paṇḍitāḥ samadarśinaḥ ॥18॥
Such a person endowed with knowledge and humility views with equanimity a Brahmin, a Cow, an Elephant, a Dog, a Dog-eater, and even a Scholar.
इहैव तैर्जितः सर्गो येषां साम्ये स्थितं मनः। निर्दोषं हि समं ब्रह्म तस्माद्ब्रह्मणि ते स्थिताः ॥१९॥
ihaiva tairjitaḥ sargo yeṣāṁ sāmye sthitaṁ manaḥ। nirdoṣaṁ hi samaṁ brahma tasmādbrahmaṇi te sthitāḥ ॥19॥
Here itself, they conquer the worldly existence by keeping their mind stationed in equanimity. Indeed, having situated themselves in Brahman, free from defects, they see Brahman equally everywhere.
न प्रहृष्येत् प्रियं प्राप्य नोद्विजेत् प्राप्य चाप्रियम्। स्थिरबुद्धिरसंमूढो ब्रह्मविद् ब्रह्मणि स्थितः ॥२०॥
na prahr̥ṣyet priyaṁ prāpya nodvijet prāpya cāpriyam। sthirabuddhirasaṁmūḍho brahmavid brahmaṇi sthitaḥ ॥20॥
He neither rejoices obtaining that which is pleasing, nor does he become agitated obtaining that which is not pleasing. That knower of Brahman is with steady-intellect, is unbewildered, and is situated in Brahman.
Gīta Bhāshya 5.18, 19 and 20
Seeing the essence of the Lord everywhere, equally, is the practice to be adopted.
Seeing the essence of the Lord everywhere, equally, is the practice to be adopted to gain transcendental knowledge, is conveyed by 'vidyā' verse.
That alone (i.e. seeing Brahman equally everywhere) is extolled in the 'ihaiva' verse.
