B.G 6.32

आत्मौपम्येन सर्वत्र समं पश्यति योऽर्जुन। सुखं वा यदि वा दुःखं स योगी परमो मतः ॥३२॥

ātmaupamyena sarvatra samaṁ paśyati yo'rjuna। sukhaṁ vā yadi vā duḥkhaṁ sa yogī paramo mataḥ ॥32॥

[आत्म औपम्येन सर्वत्र समं पश्यति यः अर्जुन। सुखं वा यदि वा दुःखं स योगी परमो मतः॥
आत्म (ātma) - The lord within; औपम्येन (aupamyena) - by comparison; सर्वत्र (sarvatra) - everywhere; समं (samaṁ) - equally; पश्यति (paśyati) - sees; यः (yaḥ) - who; अर्जुन (arjuna) - Arjuna; सुखं (sukhaṁ) - happiness; वा (vā) - or; यदि (yadi) - if; वा (vā) - or; दुःखं (duḥkhaṁ) - sorrow; सः (sa) - he; योगी (yogī) - yogi; परमः (paramo) - supreme; मतः (mataḥ) - considered;]

O Arjuna, the supreme Yogi is the one who perceives the lord within, equally manifested everywhere, in all situations, be it happiness or sorrow.

Gīta Bhāshya 6.32

Conveys the equality of the lord's presence within oneself and others.

साम्यं प्रकारान्तरेण व्याचष्टे - आत्मौपम्येन इति ॥३२॥

sāmyaṁ prakārāntareṇa vyācaṣṭe - ātmaupamyena iti ॥32॥

[साम्यं (sāmyaṁ) - equality; प्रकारान्तरेण (prakārāntareṇa) - in another way; व्याचष्टे (vyācaṣṭe) - explains; आत्मौपम्येन (ātmaupamyena) - by comparison to the lord within; इति (iti) - thus;]

He explains equality in another way: 'by comparison to the lord within.'