B.G 6.29
सर्वभूतस्थमात्मानं सर्वभूतानि चात्मनि। ईक्षते योगयुक्तात्मा सर्वत्र समदर्शनः ॥२९॥
sarvabhūtasthamātmānaṁ sarvabhūtāni cātmani। īkṣate yogayuktātmā sarvatra samadarśanaḥ ॥29॥
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.
The goal to be meditated upon is conveyed by - "sarvabhūtastham", i.e. one who resides in all beings, verse.
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:
"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."
- stated thus.
"The Supreme Lord resides equally in all beings."
- stated thus as well.
