Text 21]
Bhīṣma's Passing Away
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upon His unalloyed devotees, He accepts all kinds of service, but that does not mean that He has changed His position as the Absolute Person. To think of Him as an ordinary man is the grossest type of ignorance.
TEXT 21
सर्वात्मनः समदृशो ह्यद्वयस्यानहङ्कृतेः । तत्कृतं मतिवैषम्यं निरवद्यस्य न क्वचित् ॥२१॥
sarvātmanaḥ samadṛśo hy advayasyānahaṅkṛteḥ tat-kṛtaṁ mati vaiṣamyaṁ niravadyasya na kvacit
sarva-ātmanaḥ —of one who is present in everyone's heart;  samadṛśaḥ —of one who is equally kind to one and all;  hi —certainly;  advayasya —of the Absolute;  anahaṅkṛteḥ —free from all material identity of false ego;  tat-kṛtaṁ —everything done by Him;  mati —consciousness;  vaiṣamyaṁ —differentiation;  niravadyasya —freed from all attachment;  na —never;  kvacit —at any stage.
TRANSLATION
Being the Absolute Personality of Godhead, He is present in everyone's heart. He is equally kind to everyone, and He is free from the false ego of differentiation. Therefore whatever He does is free from material inebriety. He is equibalanced.
PURPORT
Being absolute, there is nothing different from Him. He is  kaivalya ; there is nothing except Himself. Everything and everyone is the manifestation of His energy, and thus He is present everywhere by His energy, being nondifferent from it. The sun is identified with every inch of the sun rays and every molecular particle of the rays. Similarly, the Lord is distributed by His different energies. He is Paramātmā or the Supersoul, present in everyone as the supreme guidance, and therefore He is already the chariot driver and counsel of all living beings. When He, therefore, exhibits Himself as chariot driver of Arjuna, there is no change in His exalted position. It is the power of devotional service only that demonstrates Him as the chariot driver or the messenger. Since He has nothing to