Bhagavad Gita Chapter 18 Verse 17
भगवद् गीता अध्याय 18 श्लोक 17

यस्य नाहंकृतो भावो बुद्धिर्यस्य न लिप्यते।
हत्वापि स इमाँल्लोकान्न हन्ति न निबध्यते।।18.17।।



हिंदी अनुवाद - स्वामी तेजोमयानंद
।।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।।


Brahma Vaishnava Sampradaya - Commentary

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.