“One who is on the path of self-realization should always endeavor to see the ultimate spiritual nature of all existence.” One should fix one’s mind on the Supreme Personality of Godhead, who is the source of everything. Thus as one passes one’s life on the earth, using up one’s allotted time, one should practice seeing all things and all people as part and parcel of the Absolute Truth, the Personality of Godhead. Since all living entities are part and parcel of Kṛṣṇa, ultimately they all have the same spiritual status. The material nature, also being an emanation of Kṛṣṇa, has a similar spiritual status, but although matter and spirit are both emanations from the Personality of Godhead, they do not exist exactly on the same level. In Bhagavad-gītā it is said that the spirit soul is the superior energy of the Lord, whereas the material nature is His inferior energy. However, since Lord Kṛṣṇa is equally present in all things, the word sama-dṛk in this verse indicates that one must ultimately see Kṛṣṇa within everything and everything within Kṛṣṇa. Thus equal vision is compatible with mature knowledge of the varieties present within this world.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Srimad Bhagavatam”, Eleventh Canto, Chapter 07 – Text 06.
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