1. BHAGAVAD-GITA As It Is Chapter 13 Text 25-29
The Atheists and The Faithful
Process of Hearing
Proper understanding of the Supersoul

2. Text 25 dhyānenātmani paśyanti kecid ātmānam ātmanā
anye sāńkhyena yogena
karma-yogena cāpare
Some perceive the Supersoul within themselves through meditation, others through the cultivation of knowledge, and still others through working without fruitive desires.

3. The Atheists and The Faithful
Atheists , agnostics and skeptics are beyond the sense of spiritual understanding. Establishers of the doctrine of monism are also counted among these.
The Faithful are explained in this verse – Those who work without fruitive results are also perfect in their attitude
The Sänkhya Philosophers analyze the material world into twenty-four elements and the individual soul as the twenty-fifth element - gradually come to the standard of devotional service in Krishna Consciousness
People pure in consciousness become transcendentally situated after discovering the Supersoul within themselves by meditation
Only devotees of the Lord understand that beyond this material nature are the spiritual world and the Supreme Personality of Godhead who is expanded as the Paramätmä and thus best situated in spiritual understanding

4. Text 26 anye tv evam ajānantaḥ śrutvānyebhya upāsate
te 'pi cātitaranty eva
mṛtyuḿ śruti-parāyaṇāḥ
Again there are those who, although not conversant in spiritual knowledge, begin to worship the Supreme Person upon hearing about Him from others. Because of their tendency to hear from authorities, they also transcend the path of birth and death.

5. Process of Hearing
In Modern society some may appear atheistic or agnostic or philosophical but actually there is no knowledge of philosophy
Lord Chaitanya gave great stress to hearing, especially if one hears the transcendental vibration of the Hare Krishna Mahamantra
No need to change position but one should give up the endeavor to understand the Absolute Truth by speculative reason
Take shelter of a pure devotee , hear from him about self-realization and follow in his foot steps – one will gradually be elevated to the position of a pure devotee
One can transcend this material existence and go back to Godhead, back to home by this very important and powerful process of hearing from authority

6. Text 27 yāvat sañjāyate kiñcit sattvaḿ sthāvara-jańgamam
kṣetra-kṣetrajña-saḿyogāt
tad viddhi bharatarṣabha
O chief of the Bhāratas, know that whatever you see in existence, both the moving and the nonmoving, is only a combination of the field of activities and the knower of the field.

7. Material Nature and Living Entity
Both Material nature and Living entity , existing before the creation of cosmos are explained
Whole creation is combination of living entity and material nature
Without the touch of the superior nature(living entity) noting can grow
Supreme Lord is the controller of both the superior and inferior natures
The superior nature is placed in the material nature and all these activities and manifestations take place

8. Text 28 samaḿ sarveṣu bhūteṣu tiṣṭhantaḿ parameśvaram
vinaśyatsv avinaśyantaḿ
yaḥ paśyati sa paśyati
One who sees the Supersoul accompanying the individual soul in all bodies, and who understands that neither the soul nor the Supersoul within the destructible body is ever destroyed, actually sees.

9. Proper understanding of Supersoul
Three things combined together - The Body, The proprietor of the body or individual soul and The Friend of the individual soul
Without proper association of a real knower of spiritual subjects one cannot see these three things
Ignorant simply see the body and think that when body is destroyed everything is finished
Actually after destruction of the body , both the soul and the Supersoul exist and go on eternally in many various moving and nonmoving forms

10. Text 29 samaḿ paśyan hi sarvatra samavasthitam īśvaram
na hinasty ātmanātmānaḿ
tato yāti parāḿ gatim
One who sees the Supersoul equally present everywhere, in every living being, does not degrade himself by his mind. Thus he approaches the transcendental destination.

11. Proper understanding of Supersoul
The living entity by accepting his material existence, has become situated differently than in his spiritual existence
The Supreme Lord is situated in his Paramätmä manifestation everywhere
Present in every living entity
With this understanding one does not degrade himself by a destructive mentality and gradually advances to the spiritual world
If the mind which is addicted to the sense gratifying process turns to the Supersoul, one becomes advanced in spiritual understanding