समं सर्वेषु भूतेषु तिष्ठन्तं परमेश्वरम् ।
विनश्यत्स्वविनश्यन्तं यः पश्यति स पश्यति ॥१३- २७॥
samaṃ sarveṣu bhūteṣu tiṣṭhantaṃ parameśvaram ।
vinaśyatsvavinaśyantaṃ yaḥ paśyati sa paśyati ॥13- 27॥
That one who sees the Supreme Lord not decaying, existing the same with all these beings in deaths, that one [truly] sees. 
samaṃ (masculine, accusative, singular) = the same
sarveṣu (masculine, instrumental, plural) = with all these
bhūteṣu (masculine, instrumental, plural) = with beings 
tiṣṭhantam (present participle, masculine, accusative, singular) = existing 
parameśvaram (parama + īśvaram) (masculine, accusative, singular) = the Supreme Lord 
vinaśyatsu (masculine, locative, plural) = in deaths 
avinaśyantam (present participle, masculine, accusative, singular) = not decaying 
yas (pronoun, 3rd person, masculine, nominative, singular) = that one who
paśyati (present tense, 3rd person, singular) = one sees
sas (pronoun, 3rd person, masculine, nominative, singular) = that one
paśyati (present tense, 3rd person, singular) = one sees
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