सुखदुःखे समे कृत्वा लाभालाभौ जयाजयौ।
ततो युद्धाय युज्यस्व नैवं पापमवाप्स्यसि।।2.38।।
।।2.38।। सुखदुख? लाभहानि और जयपराजय को समान करके युद्ध के लिये तैयार हो जाओ इस प्रकार तुमको पाप नहीं होगा।।
Ramanuja. Bhagavad-Gita: chapter 2, verse 39 The use of the word sankhya determines the proper understanding. Sankhyam is of the eternal soul category which is apprehensible through the understanding by the rational faculty of the mind. The immortal soul as an eternal principle must be understood. That understanding by which to comprehend it has already been given to Arjuna so he would know it in the previous verses in this chapter being verse 12 never at all was that I and verse 30 therefore thou has no cause to grieve for any creature. As for the use of the word yoga meaning karma yoga which is the science of the individual consciousness attaining communion with the Ultimate Consciousness through actions without desiring fruitive results. It is to be understood that the spiritual intelligence acquired by following this yoga of actions when based on sankhyam or knowledge of the soul is the path which leads to salvation. This precise understanding is what is declared further in this chapter in verse 49; but in the next verse learn just what spiritual knowledge is to be gained by this karma yoga. Imbibing the wisdom from it, cut asunder the bonds of karmic reactions from all actions. The virtue of actions performed in this way will subsequently be given in verse 40.