यस्य सर्वे समारम्भाः कामसङ्कल्पवर्जिताः।
ज्ञानाग्निदग्धकर्माणं तमाहुः पण्डितं बुधाः।।4.19।।
।।4.19।।जिसके सम्पूर्ण कर्मोंके आरम्भ संकल्प और कामनासे रहित हैं तथा जिसके सम्पूर्ण कर्म ज्ञानरूपी अग्निसे जल गये हैं उसको ज्ञानिजन भी पण्डित (बुद्धिमान्) कहते हैं।
The person performing karma or actions accrues reactions by attachment to desires and hankering for rewards. This is delusion as desires are imagined and fantasised before enactment. Thus it is merely a false idea or wrong notion of the mind. The fantasising alluded to here consists of the mentality which erroneously identifies the atma or soul with prakriti or material nature along with the three gunas being the modes of goodness, passion and ignorance and mistakenly conceives of them as all being one principle. But to that person seeking moksa or liberation all acts regular and occasional performed by them and necessitated by bodily maintenance are not subject to reactions being devoid of desire. Further exemption is guaranteed as the aspirant for moksa is not living in a world of imagination or fantasy because such a person performs every action while being cognisant of the eternal atma. Whoever performs karma in this manner while meditating on the atma is one of spiritual intelligence situated in atma tattva or soul realisation and all reactions to a myriad of past actions have been eradicated by the fire of knowledge. Thus Lord Krishna is praising the person who performs prescribed Vedic activities in atma tattva as being highly laudable. This is in sharp contrast to the karmi or one who performs actions for fruitive rewards being forced to accept reactions.
