sa yogī paramo mataḥ

atma-self; aupamyena-by comparison; sarvatra-everywhere; samam-equality; pasyati-sees; yah-he who; arjuna-O Arjuna; sukham-happiness; va-or; yadi-if; va-or; duhkham-distress; sah-such; yogi-transcendentalist; paramah-perfect; matah-considered.