Bhagavad Gita Chapter 13 Verse 27

Gita 13.27

समम्, सर्वेषु, भूतेषु, तिष्ठन्तम्, परमेश्वरम्।
विनश्यत्सु, अविनश्यन्तम्, यः, पश्यति, सः, पश्यति।।27।।

Gita 13.27

Samm’, sarveshu, bhooteshu, tishthantm’, parmeshwaram’
Vinashyatsu, avinashyantm’, yaH, pashyati, saH, pashyati ||27||

Translation: (YaH) who (vinashyatsu) undergoing destruction (sarveshu) all (bhooteshu) in the moving and non-moving beings (Parmeshwaram’) Parmeshwar (avinashyantm’) imperishable and (samm’) equally (tishthantm’) situated (pashyati) sees (saH) only he, truth (pashyati) sees i.e. is a completely knowledgeable person. (27)

Translation: One who sees the Parmeshwar as imperishable and situated equally in all the moving and non-moving beings undergoing destruction, only he sees the truth i.e. is a completely knowledgeable person.