न मां कर्माणि लिम्पन्ति न मे कर्मफले स्पृहा।
इति मां योऽभिजानाति कर्मभिर्न स बध्यते।।4.14।।
।।4.14।। कर्म मुझे लिप्त नहीं करते न मुझे कर्मफल में स्पृहा है। इस प्रकार मुझे जो जानता है वह भी कर्मों से नहीं बन्धता है।।
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.