यस्य नाहंकृतो भावो बुद्धिर्यस्य न लिप्यते।
हत्वापि स इमाँल्लोकान्न हन्ति न निबध्यते।।18.17।।
।।18.17।।जिसका अहंकृतभाव नहीं है और जिसकी बुद्धि लिप्त नहीं होती? वह इन सम्पूर्ण प्राणियोंको मारकर भी न मारता है और न बँधता है।
The word ahankarah means the ego and refers to one who thinks themselves the doer of actions. It is an erroneous figment of the mind that illusorily attaches itself to ones own self the conviction that: I myself am doing such and such action. This false notion arises out of identification with the false ego and infatuation to a bodily conception. Such notion and conceptions are completely absent in those of spiritual intelligence who have surrendered themselves to the Supreme Lord. The words na lipyate means not attached to the rewards of actions. Since one of spiritual intelligence understands that they are never independent they realise that the rewards from their actions is not of their concern. Hence they do not consider themselves the doer and are solely dependent upon the Supreme Lord. Whose intelligence has been refined in this manner is known to be purified and untainted. The inference is that although one may perform innumerable activities they perform them not because they are bereft of considering themselves the doer they are not subject to be a recipient to receive the consequent merits or demerits resulting from any action. This highly evolved consciousness of being fully dependent upon the Supreme Lord and never considering oneself as the doer of any action arises out of a jiva or embodied being prevalence of sattva guna the mode of goodness. Therefore it is a virtuous trait and worthy of acquisition to be cultured and implemented. Next the differentiation of actions resulting from interaction and influences of the three gunas or modes of material nature will be examined by Lord Krishna in detail to illustrate from where the inducement and incentive to perform actions arises.