न मां कर्माणि लिम्पन्ति न मे कर्मफले स्पृहा।
इति मां योऽभिजानाति कर्मभिर्न स बध्यते।।4.14।।
।।4.13 4.14।।मेरे द्वारा गुणों और कर्मोंके विभागपूर्वक चारों वर्णोंकी रचना की गयी है। उस(सृष्टिरचना आदि) का कर्ता होनेपर भी मुझ अव्यय परमेश्वरको तू अकर्ता जान। कारण कि कर्मोंके फलमें मेरी स्पृहा नहीं है इसलिये मुझे कर्म लिप्त नहीं करते। इस प्रकार जो मुझे तत्त्वसे जान लेता है वह भी कर्मोंसे नहीं बँधता।
The very nature of transcendentalism is being shown here by Lord Krishna declaring that actions of any type never affect Him even if they are for the protection of the universe because He is not touched by egoism and although He is the origin of all He is unattached and desireless. What is the use of saying Lord Krishna is not touched by them when even His devotees who know He is free from desire to fruits of any action are not bound by their actions as well. This is because one who knows the cause of Lord Krishnas being untouched by actions is due to the absence of all egoism, desires and attachments subsequently has their own egoism, desires and attachments evaporated.
Lord Krishna is declaring that actions do not bind Him as He has no desires to the rewards of any actions. This is not to imply that He does not want the best for creation but only He is equipoise to prakriti or material nature. Even though the Supreme Lord wills the creation into existence and always is the protector of dharma or eternal righteousness and out of His causeless mercy has the best wishes for its development He is not attached to it. This knowledge of this attribute of the Supreme Lord removes ones own misconceptions of attachment and craving for rewards to the point where ones desires are not binding by performing prescribed Vedic activities exclusively. In this way a person of Vedic knowledge so inclined would able to attain moksa or freedom from the cycle of birth and death. It is not that moksa comes to everyone automatically in due course of time in that case the whole world would be attaining liberation without the prerequisite knowledge. Therefore one should realise the atma or soul within the heart by knowledge in the mind. By this eternal life is achieved by the spiritually wise. How is this eternity to be understood? As the atma is without beginning or ending , kala or time is without beginning or ending. Now begins the summation. To emphasise the distinction between Lord Krishna and other living entities He twice uses the word mam karmani meaning actions do not bind Me and mam abhijanati meaning one who knows Me in truth.
Whosoever understands Lord Krishna as being the origin of all as well as being transcendental to all will cease to entangle themselves with desires and attachments to rewards which results in acquiring karma or reactions to actions which binds one to samsara or the cycle of birth and death. It is from past karmas that one is existing in their present lifetime position. Such a person possessing such knowledge and acting upon it appropriately as described in these verses will no longer be bound by karma.
Whosoever understands Lord Krishna as being the origin of all as well as being transcendental to all will cease to entangle themselves with desires and attachments to rewards which results in acquiring karma or reactions to actions which binds one to samsara or the cycle of birth and death. It is from past karmas that one is existing in their present lifetime position. Such a person possessing such knowledge and acting upon it appropriately as described in these verses will no longer be bound by karma.
