Bhagavad Gīta Bhāshya
B.G 6.29
सर्वभूतस्थमात्मानं सर्वभूतानि चात्मनि। ईक्षते योगयुक्तात्मा सर्वत्र समदर्शनः ॥२९॥
The one who is engaged in Yoga sees equally, everywhere, the Lord, as one whose resides in every being as the essence and also who is the essence of all beings.
Gīta Bhāshya 6.29
The goal to be meditated up on is the blessed lord, who is the essence of all beings, also in whom the essence of every being resides. He resides with equal glory in every being.
ध्येयम् आह - सर्वभूतस्थम् इति।
The goal to be meditated upon is conveyed by - "sarvabhūtastham", i.e. one who resides in all beings, verse.
सर्वभूतस्थम् आत्मानं परमेश्वरम्। सर्वभूतानि च आत्मनि परमेश्वरे। तं च परमेश्वरं ब्रह्मतृणादौ ऐश्वर्यादिना साम्येन पश्यति। तच्चोक्तम् -
The essence of all beings is the Supreme Lord. The essence of every being is also in the Supreme Lord. Therefore, that Supreme Lord's glory is seen equally in both Brahman and the smallest things (like a blade of grass). Hence, it is said:
"आत्मानं सर्वभूतेषु भगवन्तमवस्थितम्। अपश्यत् सर्वभूतानि भगवत्यपि चात्मनि॥"
"The Blessed Lord is situated in the essence of every being. Thus he saw in all beings the Blessed Lord, as well as in himself."
इति।
- stated thus.
"समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम्।"
"The Supreme Lord resides equally in all beings."
इति च ॥२९॥
- stated thus as well.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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