यस्य नाहंकृतो भावो बुद्धिर्यस्य न लिप्यते।
हत्वापि स इमाँल्लोकान्न हन्ति न निबध्यते।।18.17।।
।।18.17।। जिस पुरुष में अहंकार का भाव नहीं है और बुद्धि किसी (गुण दोष) से लिप्त नहीं होती? वह पुरुष इन सब लोकों को मारकर भी वास्तव में न मरता है और न (पाप से) बँधता है।।
One who by knowledge has determined that they are not the actual performer of any action are not bound by the karma or reactions to any action. Only one who thinks that they are the physical body and the performer of actions are bound to the karma of actions. Now begins the summation. Realising that the Supreme Lord Krishna only is independent and it is He upon whom all others depend upon and that the jiva or embodied being is never independent under any circumstances in any stage of existence are aware that all jivas according to tartamya or gradation from Brahma the secondary creator who is the most evolved being in material creation down to an insignificant ant are perishable along with material existence itself. Whereas those who are unaware of their total dependence upon the Supreme Lord Krishna for their very existence come to possess the characteristics of demons born to perpetrate destruction. They are never receptive to the ultimate truth of the Vedic scriptures, neither are they performers of righteousness, nor are they ever entitled to moksa or freedom from material existence and samsara the perpetual cycle of birth and death. One who is conscious that they are fully dependent upon the Supreme Lord will not be affected by any defects for they will not possess the attitude that they are the doer of anything. This is the special dispensation that such consciousness bequeaths. Whose intellect is not polluted refers to those cognisant who fully dependent upon the Supreme Lord perform actions without attachment according to their prescribed duty in varnasrama the Vedic social structure of society. Those who imagine themselves independent of the Supreme Lord even if performing prescribed duties cannot be considered fully righteous due to their ignorance of Him. Hence there will be some defects and demerits accrued in their activities.