BhG 13.28

syntax

sarvatra hi (indeed everywhere) samam samavasthitam īśvaraṁ (the same lord who is firmly situated) paśyan (who is seeing)
ātmanā (by the self) ātmānam (own self) na hinasti (he does not harm).
tataḥ (then) [saḥ] (he) parām gati (to the supreme goal) yāti (he goes).

grammar

samam	–	sama 2n.1 m. – the same, equal, equivalent; or av. – similarly, equally;
paśyan	–	paśyant (√dṛś – to see) PPr 1n.1 m. – [while] seeing;
hi	–	av. – because, just, indeed, surely;
sarvatra	–	av. – everywhere, in every case (from: sarva – all; indeclinable locative with an ending –tra);
samavasthitam	–	sam-ava-sthita (sam-ava-√sthā – to be present) PP 2n.1 m. – being firmly situated;
īśvaram	–	īśvara 2n.1 m. – ruler, lord (from: √xīś – to own, to reign);
na	–	av. – not;
hinasti	–	√hiṁs (to injure, to harm, to kill) Praes. P 1v.1 – he harms;
ātmanā	–	ātman 3n.1 m. – with the self;
ātmānam	–	ātman 2n.1 m. – self;
tataḥ	–	av. – then, after that, from that, for that reason (from: tat – indeclinable ablative with an ending -tas);
yāti	–	√yā (to go, to attain) Praes. P 1v.1 – he goes, he attains;
parām	–	para 2n.1 f. – beyond, ancient, final, the best, the supreme;
gatim	–	gati 2n.1 f. – moving, way, passage, means, refuge, goal (from: √gam – to go);

textual variants

yāti → yāṃti (they go);

The fourth pada of verse 13.28 is the same as the fourth pada of verse BhG 6.45;

Śāṃkara

yathoktasya samyag-darśanasya phala-vacanena stutiḥ kartavyā iti śloka ārabhyate—
samaṃ paśyann upalabhamāno hi yasmāt sarvatra sarva-bhūteṣu samavasthitaṃ tulyatayāvasthitam īśvaram atītānantara-ślokokta-lakṣaṇam ity arthaḥ | samaṃ paśyan kiṃ ? na hinasti hiṃsāṃ na karoti ātmanā svenaiva svam ātmānam | tat-tad-ahiṃsanād yāti parāṃ prakṛṣṭāṃ gatiṃ mokṣākhyām ||
nanu naiva kaścit prāṇī svayaṃ svam ātmānaṃ hinasti | katham ucyate’prāptaṃ na hinastīti ? yathā na pṛthivyāṃ nāntarikṣe na divy agniś cetavyaḥ [sthitaittsarv 5.2.7.1] ity ādi | naiṣa doṣaḥ, ajñānām ātma-tiraskaraṇopapatteḥ | sarvo hy ajño’tyanta-prasiddhaṃ sākṣād aparokṣād ātmānaṃ tiraskṛtyānātmānam ātmatvena parigṛhya, tam api dharmādharmau kṛtvopāttam ātmānaṃ hatvānyam ātmānam upādatte navaṃ, taṃ caivaṃ hatvānyam | evaṃ tam api hatvānyam ity evam upāttam upāttam ātmānaṃ hantīty ātmahā sarvo’jñaḥ | yas tu paramārthātmāsāv api sarvadāvidyayā hata iva vidyamāna-phalābhāvād iti sarve ātma-hana evāvidvāṃsaḥ | yas tv itaro yathoktātma-darśī, sa ubhayathāpi ātmanātmānaṃ na hinasti na hanti | tato yāti parāṃ gatiṃ yathoktaṃ phalaṃ tasya bhavatīty arthaḥ

Rāmānuja

sarvatra devādiśarīreṣu tattaccheṣitvenādhāratayā viyantṛtayā ca sthitam īśvaram ātmānaṃ devādiviṣamākāraviyuktaṃ jñānaikākāratayā samaṃ paśyan ātmanā manasā, svam ātmānaṃ na hinasti rakṣati, saṃsārān mocayati / tataḥ tasmāj jñātṛtayā sarvatra samānākāradarśanāt parāṃ gatiṃ yāti; gamyata iti gatiḥ; paraṃ gantavyaṃ yathāvad avasthitam ātmānaṃ prāpnoti; devādyākārayuktatayā sarvatra viṣamam ātmānaṃ paśyan ātmānaṃ hinasti bhavajaladhimadhye prakṣipati

Śrīdhara

kuta iti | ata āha samam iti | sarvatra bhūtamātre samaṃ samyag apracyuta-svarūpeṇāvasthitaṃ paramātmānaṃ paśyan | hi yasmād ātmanā svenaivātmānaṃ na hinasti | avidyayā sac-cid-ānanda-rūpam ātmānaṃ tiraskṛtya na vināśayati | tataś ca parāṃ gatiṃ mokṣaṃ prāpnoti | yat tv evaṃ na paśyati sa hi dehātma-darśī dehena sahātmānaṃ hinasti | tathā ca śrutiḥ –
asūryā nāma te lokā andhena tamasāvṛtāḥ |
tāṃs te pretyābhigacchanti ye ke cātma-hano janāḥ || [ĪśaU 3] iti

Madhusūdana

tad etad ātma-darśanaṃ phalena stauti rucy-utpattaye samam iti | samavasthitaṃ janmādi-vināśānta-bhāva-vikāra-śūnyatayā samyaktayāvasthita-vināśitva-lābhaḥ | anyat prāg vyākhyātam | evaṃ pūrvokta-viśeṣaṇam ātmānaṃ paśyann ayam aham asmīti śāstra-dṛṣṭyā sākṣātkurvan na hinasty ātmanātmānam | sarvo hy ajñaḥ paramārtha-santam ekam akartr-abhoktṛ-paramānanda-rūpam ātmānam avidyayā sati bhāty api vastuni nāsti na bhātīti pratīti-janana-samarthayā svayam eva tiraskurvann asantam iva karotīti hinasty eva tam | tathāvidyayātmatvena paritgṛhītaṃ dehendriya-saṃghātam ātmānaṃ purātanaṃ hatvā navam ādatte karma-vaśād iti hinasty eva tam | ata ubhayathāpy ātmahaiva sarvo ‚py ajñaḥ | yam adhikṛtyeyaṃ śakuntalā-vacana-rūpā smṛtiḥ –
kiṃ tena na kṛtaṃ pāpaṃ coreṇātmāpahāriṇā |
yo ‚nyathā santam ātmānam anyathā pratipadyate || iti |
śrutiś ca –
asūryā nāma te lokā andhena tamasāvṛtāḥ |
tāṃs te pretyābhigacchanti ye ke cātma-hano janāḥ || [ĪśaU 3] iti
asūryā asurasya sva-bhūtā āsuryā saṃpadā bhogyā ity arthaḥ | ātma-hana ity anātmany ātmābhimānina ity arthaḥ | ato ya ātmajñaḥ so ‚nātmany ātmābhimānaṃ śuddhātma-darśanena bādhate | ataḥ svarūpa-lābhāc ca hinasty ātmanātmānaṃ tato yāti parāṃ gatim | tata ātma-hananābhāvād avidyā-tat-kārya-nivṛtti-lakṣaṇāṃ muktim adhigacchatīty arthaḥ

Viśvanātha

ātmanā manasā kupatha-gāminā ātmānaṃ jīvaṃ na hinasti nādhaḥ-pātayati

Baladeva

athokta-viṣayā tebhyo viviktam īśvaraṃ paśyan tad-darśana-mahimnā ca prakṛti-vikārebhyaḥ sva-vivekaṃ ca labhata ity āśayenāha samaṃ paśyan hīti | sarvatra bhūteṣu samaṃ yathā bhavaty evaṃ samyag-apracyuta-svarūpa-guṇatayāvasthitam īśvaraṃ paśyann ātmānaṃ svam ātmanā prakṛti-vikāra-viveka-grāhiṇā viṣaya-rasa-gṛdhnunā manasā na hinasti nādhaḥpātayati, sa tad-rasa-viraktena tena parām utkṛṣṭāṃ gatiṃ tad-vikārebhyaḥ svaiveka-khyātiṃ yāti