ईक्षेतानन्यभावेन भूतेष्विव तदात्मताम् ॥ ४२ ॥
bhūteṣv iva tad-ātmatām
A yogi should see the same soul in all manifestations, for all that exists is a manifestation of different energies of the Supreme. In this way the devotee should see all living entities without distinction. That is realization of the Supreme Soul.
As stated in the Brahma-saṁhitā, not only does the Supreme Soul enter each and every universe, but He enters even the atoms. The Supreme Soul is present everywhere in the dormant stage, and when one can see the presence of the Supreme Soul everywhere, one is liberated from material designations.
The word sarva-bhūteṣu is to be understood as follows. There are four different divisions of species: living entities which sprout from the earth, living entities born of fermentation or germination, living entities which come from eggs and living entities which come from the embryo. These four divisions of living entities are expanded in 8,400,000 species of life. A person who is freed from material designations can see the same quality of spirit present everywhere or in every manifested living entity. Less intelligent men think that plants and grass grow out of the earth automatically, but one who is actually intelligent and has realized the self can see that this growth is not automatic; the cause is the soul, and the forms come out in material bodies under different conditions. By fermentation in the laboratory many germs are born, but this is due to the presence of the soul. The material scientist thinks that eggs are lifeless, but that is not a fact. From Vedic scripture we can understand that living entities in different forms are generated under different conditions. Birds evolve from eggs, and beasts and human beings are born from the embryo. The perfect vision of the yogī or devotee is that he sees the presence of the living entity everywhere.