न द्वेष्ट्यकुशलं कर्म कुशले नानुषज्जते।
त्यागी सत्त्वसमाविष्टो मेधावी छिन्नसंशयः।।18.10।।
।।18.10।। जो पुरुष अकुशल (अशुभ) कर्म से द्वेष नहीं करता और कुशल (शुभ) कर्म में आसक्त नहीं होता? वह सत्त्वगुण से सम्पन्न पुरुष संशयरहित? मेधावी (ज्ञानी) और त्यागी है।।
The aspirant who renounces both the desire for rewards as well as any ego- sense as the doer is fully in sattva guna the mode of goodness. Situated in correct knowledge and hence free from all doubts such a one is neither besieged by unrighteous acts nor relieved from righteous acts. Righteous acts are those that bestow positive reactions such as progeny, cows, entry into the heavenly planets, etc. An unrighteous act is that which one may accidentally or unintentionally commit that will accrue negative reactions such as misery, pain, entry to the hellish planets, etc. It should not be misconstrued that final emancipation applies to anyone who deliberately engages in unrighteous activities for the Katha Upanisad I,II.XXIV beginning na virato duscharitanna shanto states: One who has not desisted from evil unrighteous actions or who is of unrestrained mind can never achieve final emancipation even if one is a paragon of intellect and knowledge. In as much as the ego-sense is absent there is no impetus to exhibit aversion or attraction for either one or the other and since all other goals have been relinquished and resigned with the exception of moksa or final emancipation from material existence and communion with the Supreme Lord Krishna or any of His authorised incarnations as revealed in Vedic scriptures then one is truly established in ultimate renunciation. Thus the conclusion is that relinquishing all ego-sense of authorship and abandoning any desire for rewards is actual renunciation and not mere abstention from actions.