समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् ।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥
भावार्थ : जो पुरुष नष्ट होते हुए सब चराचर भूतों में परमेश्वर को नाशरहित और समभाव से स्थित देखता है वही यथार्थ देखता है॥27॥
O chief of the Bhāratas, whatever you see in existence, both moving and unmoving, is only the combination of the field of activities and the knower of the field.
Both material nature and the living entity, which were existing before the creation of the cosmos, are explained in this verse. Whatever is created is but a combination of the living entity and material nature. There are many manifestations like trees, mountains and hills, which are not moving, and there are many existences which are moving, and all of them are but combinations of material nature and superior nature, the living entity. Without the touch of the superior nature, the living entity, nothing can grow. Therefore the relationship between matter and nature is eternally going on, and this combination is effected by the Supreme Lord; therefore He is the controller of both the superior and inferior natures. The material nature is created by Him, and the superior nature is placed in this material nature, and thus all these activities and manifestations take place.