उदाराः सर्व एवैते ज्ञानी त्वात्मैव मे मतम् | आस्थितः स हि युक्तात्मा मामेवानुत्तमां गतिम् || १८ ||
udārāḥ sarva evaite jñānī tv ātmaiva me matam āsthitaḥ sa hi yuktātmā mām evānuttamāṁ gatim
udārāḥ—magnanimous; sarve—all; eva—certainly; ete—these; jñānī—the wise one; tu—but; ātmā eva—the very Self; me—My; matam—opinion; āsthitaḥ—situated; saḥ—he; hi—certainly; yukta-ātmā—one with the mind absorbed in Me; mām—Me; eva—certainly; anuttamām—the highest; gatim—destination.
“All of these are indeed magnanimous, but I regard the wise one as My very Self. For with his mind absorbed in Me, he is established in Me as the supreme goal.”
The phrase 'ātmā eva me matam' (I regard him as My very Self) is the Advaitic climax. When the jīva's individual awareness becomes entirely transparent to universal Consciousness, the apparent distinction between the devotee and the Lord dissolves. There is no longer a lover and a Beloved—there is only Brahman.
The culmination of all spiritual practice is identity, not merely relationship. The path begins with 'God and I,' deepens into 'God in me,' and consummates in 'I am That.' Contemplate this progression to understand the direction—and the goal—of all your efforts.