yayā mumukṣus tarate duratyayam
bhavārṇavaṁ mṛtyu-pathaṁ vipaścitaḥ
parātma-bhūtasya kathaṁ pṛthaṅ-matiḥ
One who is promoted to the transcendental position (brahma-bhūta) is always jubilant (prasannātmā). He is unaffected by the false distinctions between good and bad in the material world. Therefore, such an exalted person is samaḥ sarveṣu bhūteṣu; that is to say, he is equal toward everyone, not distinguishing between friend and enemy. Because he is on the absolute platform, free from material contamination, he is called parātma-bhūta or brahma-bhūta. Kapila Muni, therefore, was not at all angry at the sons of Sagara Mahārāja; rather, they were burnt to ashes by the heat of their own bodies.