Bhagavad Gita Verse 29, Chapter 9

samoham sarvabhooteshu na me dveshyati na priyaha |
ye bhajanti tu maam bhaktyaa mayi te teshu chaapyaham || 29 ||
 
I am the same to all beings, I do not hate nor favour any one. But, those who worship me faithfully, they are in me and I am in them.
 
samaha : same
aham : I am
sarvabhooteshu : to all beings
na : no one
me : my
dveshyaha : hate
na : nor
priyaha : favour
ye : one who
bhajanti : worships
tu : but
maam : me
bhaktyaa : faithfully
mayi : in me
te : those
teshu : in them
cha : and
api : also
 
Following the argument so far, one may have a doubt that Ishvara is somewhat partial to his devotees since he offers them liberation, not to others. Shri Krishna addresses this doubt by saying that he is absolutely impartial and that he does not hate or favour anyone. The difference in the result obtained is entirely up to the effort and qualification of the seeker.
 
Consider a mother who has to feed two sons. One is a wrestler, and one is an invalid. She will give a lot of heavy food to the wrestler, and easy to digest food to the invalid. She cannot be accused of favouring the wrestler because she is giving food based on his efforts and his constitution. Or consider the sun who provides the same heat and light to everyone. If you build a solar power plant, you can generate electricity. If you don’t, you will not be able to do so.
 
Similarly, Ishvara is same and equal to everyone. In the Mahabharata, Shri Krishna gave Arjuna and Duryodhana. They could either use him or his powerful army for the war. Arjuna chose Shri Krishna and Duryodhana chose the army. It is the person who makes the right or wrong choice. We can either put a plug in the electrical socket or our finger. Electricity does not care, but the results will be different.
 
Now, if we truly devoted to our family for example, we do not see any barrier, difference, separation between our family and ourselves. Whatever do for them, it is as if we do it for us. Whatever they do for us, they do it as if they were doing it for themselves. Similarly, if we are truly devoted to Ishvara, we see him in us, and he sees us in him.
 
Here, the topic of sakaama and nishkaama is concluded (desire-oriented and desireless devotion). The topic of the glory of devotion is taken up next.
 
Footnotes
1. Earlier Shri Krishna had said that Ishvara is not in anyone. This contradiction is resolved if we consider that each statement is made based on one’s perspective. If we are a devotee, Ishvara is in us and we are in Ishvara. If we a materialistic, Ishvara is not in us.