Transliteration
ātmaupamyena sarvatra samaṃ paśyati yo’rjuna |
sukhaṃ vā yadi vā duḥkhaṃ sa yogī paramo mataḥ || 32 ||
Translation
One who, by reason of the identity of Jīvas, sees that pleasure or pain is the same everywhere; that Yogi, O Arjuna, is deemed as the highest.
Alternate meaning
O Arjuna! A devotee of God, who regards the happiness and sorrow of others being in equality with the pleasure and pain of his own self is regarded as Supreme.
Purport
This Shloka discusses the same subject as in earlier three Shlokas, concludes in this Shloka that such a human who considers every living soul with equality and considers the pain and pleasure of other beings the same as pain and pleasure with himself is best among human and truly enlightens.
This Shloka is one of those shlokas which display the glorious universal nature of Sanatana Dharma. This also establishes the best human virtues for all of us to follow. A true Hindu treats not just other humans but every living being with equality.