B.G 6.09

सुहृन्मित्रार्युदासीनमध्यस्थद्वेष्यबन्धुषु। साधुष्वपि च पापेषु समबुद्धिर्विशिष्यते ॥९॥

suhr̥nmitrāryudāsīnamadhyasthadveṣyabandhuṣu। sādhuṣvapi ca pāpeṣu samabudidharviśiṣyate ॥9॥

One who treats with equanimous-intellect the well-wishers, the friends, the enemies, the indifferent, the neutrals, the hated, the relatives, the virtuous, and also the sinful, excels.

Gīta Bhāshya 6.09

Having equanimous-intellect ('samabuddhiḥ') does not mean appreciating equally the virtuous and the sinful. Treating people as per the prescribed norms without selfish motive is treating people with equal mind. The five attributes, wealth, relatives, age, deeds, and knowledge, are successively greater than the previous for determining the qualification for respect.

He indeed excels among all who behave with equanimous-intellect towards the virtuous and the sinful. Among all the living beings, everywhere, the Supreme being is equal and uniform as a cause. The living beings are of the form of spirit only. They are made up of special inner organ. In everyone, all the qualities like virtue etc. are set in motion by the Lord alone. On their own, they cannot do anything at all.

All this has been stated:

"He himself in all living beings is of the form of awareness and devoid of all defects. The defects attributed to the living beings are due to their own respective limitations, is the considered view.

Everything happens by the will of the Lord, and nothing happens on its own. Indeed, He is equally present in everything, while inequality arises from delusion.

Thus, all living beings are equally treated, but the speciality among the gods is inherent and eternal, and are regulated as per the rules. Similarly, defects are inherent and eternal among demons, while the good qualities and defects are inherent and eternal among the humans. Indeed, the gods are always considered as having a form made up of good qualities only."

- stated thus in the Brahma Purana.

But, this does not mean appreciating equally the virtuous and the sinful. Doing so is defective, as stated by testimonials:

"By treating unequally the equals, and equally the unequals, even the gods fall down from their position."

- stated thus in the Brahma Purāna.

"Indeed, wealth, relatives, age, deeds, and knowledge - each of these five attributes are successively greater than the previous for determining the qualification for respect."

- stated thus in Manu testimonial.

"Lord Vishnu is pleased with the person who worships beings according to their respective qualities, and views all living beings equally. Among the collection of people, inequality leads to superiority. Having the vision of equanimity, worshiping the unequals with differentiation results in equality devoid of sorrow."

- states Brahmavaivarta Purāna.

Even among the friends and relatives, treating them differentially as prescribed by the scriptures is said to be equanimity. Therefore, it is said:

"He is said to be possessed with equanimous-intellect, one who conducts and performs his duties towards the father, the enemy, and the son as prescribed."

- stated thus in Garuda Purāna.

A wellwisher is one who does favours without expecting any returns. A friend is one who provides protection after having ascertained the context of distress. Enemy is the perpetrator of harm. He who remains indifferent towards doing favors or causing harm, is indifferent. He who does both favor and harm is moderate. One who instigates hostile activities is the hater. Following is stated regarding the same:

"Hater is the one who instigates hostile activities and the moderate only does what is to be done. He is the beloved who does what makes one happy. He is a friend who protects after ascertaining danger. He is the wellwisher who does favors without expecting anything in return. He is said to be the enemy, one who is a perpetrator of harm."

- states thus in the testimonials.