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He who, through the likeness of the Self, O Arjuna, sees eality everywhere, be it pleasure or pain, he is regarded as the highest Yogi.

Arjuna, the one who, by comparison with himself, sees the same in everything, whether pleasure or pain, is held to be the highest yogi.

Krishna offers an ethical measure of the highest yogi. Such a person sees all others by ātmaupamya, by comparison with himself. Whatever is pleasure or pain for himself, he recognizes as pleasure or pain for others. The verse turns the vision of unity into a principle of empathy: knowing that others feel as one feels, one treats them accordingly. This closes Krishna's account of meditation on a note of practical compassion, showing that inner realization is expected to transform how one acts towards others.